[160A Benefit of van fuel treated as earnings: optional remuneration arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[160A  Benefit of van fuel treated as earnings: optional remuneration arrangements]

[(1)     This section applies if—

(a)     fuel is provided for a van in a tax year by reason of an employee's employment,

(b)     the benefit of the fuel is provided pursuant to optional remuneration arrangements, and

(c)     the employee is chargeable to tax in respect of the van in the

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