SCHEDULES

F2F2F1Schedule 6A

Annotations:
Amendments (Textual)
F2

Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)

F1

Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

F3Part I Basic Case

Annotations:
Amendments (Textual)
F3

Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

F4Reductions for periods where van unavailable

Annotations:
Amendments (Textual)
F4

Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8

F52

1

Subject to paragraph 3 below, where paragraph 1 above applies and for any part of the year concerned—

a

the van is unavailable, or

b

the van is a shared van (within the meaning given by Part II of this Schedule),

the cash equivalent of the benefit is the amount ascertained under paragraph 1 above (the full amount) reduced by an amount which bears to the full amount the same proportion as the number of excluded days in the year bears to 365.

2

For the purposes of sub-paragraph (1) above a van is to be treated as being unavailable on any day if—

a

the day falls before the first day on which the van is available to the employee,

b

the day falls after the last day on which the van is available to the employee, or

c

the day falls within a period, of 30 days or more, throughout which the van is not available to the employee.

3

For the purposes of sub-paragraph (1) above an excluded day is a day on which the van falls within paragraph (a) or (b) of that sub-paragraph.