{
  "url": "https://openlegislation.uk/finance-act-2021/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-23.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Cash equivalent benefit of a zero-emissions van",
  "text": "(1) Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended in accordance with subsections (2) and (3).\n(2) In subsection (1B)—\n(a) in paragraph (a), for “2021-22” substitute “ 2020-21 ”;\n(b) omit the “and” at the end of that paragraph;\n(c) after that paragraph insert—\n(aa) if the van cannot in any circumstances emit CO2 by being driven and the tax year is 2021-22 or a subsequent tax year, the cash equivalent is nil, and\n.\n(3) In subsection (1C) omit paragraph (g).\n(4) In section 170 of ITEPA 2003 (orders etc relating to Chapter 6 of Part 3 of ITEPA 2003), in subsection (1A)—\n(a) in paragraph (b), after “zero-emission van” insert “ in tax years 2015-16 to 2020-21 ”;\n(b) omit the “and” at the end of that paragraph;\n(c) after that paragraph insert—\n(ba) section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years), and\n.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/23",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}