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Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars and vans: exceptions

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Section 167 Pooled cars
Section 168 Pooled vans
Section 169 Car available to more than one member of family or household employed by same employer
Section 169A Van available to more than one member of family or household employed by same employer

Chapter 6 Taxable benefits: cars, vans and related benefits
Crossheading Cars and vans: exceptions

Crossheading Cars and vans: exceptions

From legislation.gov.uk

Contents

Section 167 Pooled cars
Section 168 Pooled vans
Section 169 Car available to more than one member of family or household employed by same employer
Section 169A Van available to more than one member of family or household employed by same employer