156Meaning of “shared van”U.K.
(1)For the purposes of sections 155 to 165 a van is a shared van for a period if condition A or B is met.
(2)Condition A is met if throughout the period the van is available concurrently to more than one employee of the same employer.
(3)Condition B is met if—
(a)the period is one throughout which the van is available to different employees of the same employer (a “shared period”), and
(b)the circumstances are such that the employee or employees to whom the van is available at any given time in the period are not necessarily the same as those to whom it is available at any other given time in the period.
(4)But if the van is available to only one employee for a period exceeding 30 days (an “exclusive period”)—
(a)the exclusive period does not count towards any period that would otherwise be a shared period,
(b)the shared period is to be treated as ending when the exclusive period begins, and
(c)a further shared period may begin after the end of the exclusive period.
(5)If a van is a shared van for part of a day, it is to be treated for the purposes of this section as shared throughout that day.