[156 Reduction for periods when van unavailable]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Vans: reductions of cash equivalent]

[156  Reduction for periods when van unavailable]

[(1)     The cash equivalent of the benefit of a van for a tax year under section [155] is to be reduced if the van has been unavailable

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