Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 154A
Benefit of van treated as earnings: optional remuneration arrangements
Section 154A sets out how the taxable benefit of a company van is calculated when the van is provided through an optional remuneration arrangement, such as a salary sacrifice scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.