Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
F1Modification of provisions where van temporarily replaced
159Modification of provisions where van temporarily replaced
(1)
This section applies if—
(a)
the van normally available to an employee (“the normal van”) is not available to the employee for a period of less than 30 days,
(b)
another van (“the replacement van”) is made available to the employee in order to replace the normal van for the whole or part of that period, and
(c)
the employee is chargeable to tax in respect of both the normal van and the replacement van by virtue of section 154.
(2)
If this section applies—
(a)
section 156 applies so that the replacement van is to be treated as unavailable on the days during the period on which it replaces the normal van, and
(b)
sections 155, 157 and 158 apply as if the replacement van were the normal van.