{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6A/paragraph-1",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6A/paragraph-1.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/6A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) This paragraph applies where the van mentioned in section 159AA(1)—\n(a) is not a van to which Part II of this Schedule applies for the year concerned, or\n(b) is a van to which that Part applies for the year concerned but is a shared van (within the meaning there given) for part only of the year.\n(2) Subject to paragraphs 2 and 3 below, the cash equivalent of the benefit is—\n(a) £500, if the van is aged less than 4 years at the end of the year concerned;\n(b) £350, if the van is aged 4 years or more at the end of the year concerned.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6A/paragraph/1",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}