Income Tax (Earnings and Pensions) Act 2003 section 169A

Van available to more than one member of family or household employed by same employer

Section 169A prevents a double tax charge where a company van is made available to a family or household member and both individuals work for the same employer.

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.