{
  "url": "https://openlegislation.uk/finance-act-2016/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-11.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Cash equivalent of benefit of a van",
  "text": "(1) Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended as follows.\n(2) In subsection (1B)(a), for “2019-20” substitute “ 2021-22 ”.\n(3) In subsection (1C), for paragraphs (b) to (e) substitute—\n(b) 20% for the tax year 2016-17;\n(c) 20% for the tax year 2017-18;\n(d) 40% for the tax year 2018-19;\n(e) 60% for the tax year 2019-20;\n(f) 80% for the tax year 2020-21;\n(g) 90% for the tax year 2021-22.\n(4) The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/11",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}