Part 3Employment income: earnings and benefits etc. treated as earningsChapter 6Taxable benefits: cars, vans and related benefitsF1Van fuel: benefit treated as earningsF1161Van fuel: the cash equivalentThe cash equivalent of the benefit of the fuel is—(a)where the tax year is the tax year 2005-06 or 2006-07, nil, and(b)where the tax year is a later tax year, F2£610.