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Finance Act 2004

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Changes and effects yet to be applied to Schedule 14 Paragraph 2:

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2(1)Section 114 (cars, vans and related benefits) is amended as follows.U.K.

(2)In subsection (2), in paragraph (c), for “166” substitute “ 159 ”and after that paragraph insert “; and

(d)sections 160 to 164 provide for the cash equivalent of the benefit of any fuel provided for the van to be treated as earnings in certain circumstances.”

(3)After subsection (3) insert—

“(3A)This Chapter does not apply to a van in relation to a tax year if the private use of the van during the tax year by the employee or member of the employee’s family or household is insignificant.”

(4)In subsection (4), insert at the end— “ section 169A (van available to more than one member of family or household employed by same employer). ”

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