PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IIEMPLOYEES EARNING £8,500 OR MORE AND DIRECTORS
Benefits in kind
F1159AB Pooled vans.
Section 159 shall apply in relation to vans as it applies in relation to cars, and for the purposes of the application of that section to vans—
(a)
any reference in that section to a car shall be construed as a reference to a van,
(b)
the reference in subsection (1) of that section to a car pool shall be construed as a reference to a van pool, and
(c)
the reference in subsection (3) of that section to section 157 shall be construed as a reference to section 159AA.