10 Zero-emission vans
Finance Act 2015 (2015 c 11) | Legislation

10  Zero-emission vans

(1)     ITEPA 2003 is amended as follows.

(2)     In section 155 (cash equivalent of the benefit of a van), for subsections (1) and (2) substitute—

“(1)     The cash equivalent of the benefit of a van for a tax year is calculated as follows.

(1A)     If the restricted private use condition is met in relation to the van for the tax year, the cash equivalent is nil.

(1B)     If that condition is

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