http://www.legislation.gov.uk/ukpga/2003/1/section/160/enactedIncome Tax (Earnings and Pensions) Act 2003Temporary employmentKing's Printer of Acts of Parliament2021-08-04Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 707AFinance Act 2024s. 36(4)s. 36(5)Part 3Employment income: earnings and benefits etc. treated as earningsChapter 6Taxable benefits: cars, vans and related benefitsVans: value of shared availability160Value of shared availabilityThe value of shared availability is calculated under—asection 161, orbsection 164 where the employee makes a claim for that section to apply.