168 Pooled vans
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

168  Pooled vans

(1)     This section applies to a van in relation to a particular tax year if for that year the van has been included in a van pool for the use of the employees of one or more employers.

(2)     For that tax year the van—

(a)     is to be treated under section 114(1) (vans to which this Chapter applies) as not having been

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