Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 159 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.]
Textual Amendments
F1Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5
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