[163 Van fuel: proportionate reduction of cash equivalent]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[163  Van fuel: proportionate reduction of cash equivalent]

[(1)     The cash equivalent of the benefit of the fuel is to be proportionately reduced if for any part of the tax year in question the van for which the fuel is provided is unavailable (within the meaning of section 156 (reduction for periods when van unavailable)).

(2)     But if section 159 (van temporarily replaced) applies—

(a)     section 160 applies as if the replacement van were the normal van, and

(b)     for the purposes of subsection (1) the replacement

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