Paragraph 4 F1
United Kingdom
This Part of this Schedule applies to a van for a year if it is a shared van for any period in the year.
A van is a shared van for a period if the period is one throughout which the van is available concurrently to more than one employee of the same employer.
A van is also a shared van for a period if—
the period is one throughout which the van is available to different employees of the same employer, but
the circumstances are such that the employee or employees to whom the van is available at any given time in the period are not necessarily the same as the employee or employees to whom it is available at any other given time in the period.
But if the van is available to one employee only for a period exceeding 30 days (an exclusive period)—
the exclusive period shall not count towards any period that would otherwise fall within sub-paragraph (3) above;
any period falling within sub-paragraph (3) above shall be treated as ending when the exclusive period begins (without prejudice to the start after the exclusive period of a further period falling within sub-paragraph (3) above).
If a van would (apart from this sub-paragraph) be treated as shared during part of a day it shall be treated as shared throughout the day.
Annotations
Textual amendments
- F1
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
Notes on Schedule 6A
Textual amendments
- F1
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)
- F2
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
Notes on Part II
Textual amendments
- F1
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
Notes on Introduction
Textual amendments
- F1
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