Section 160 | Benefit of van fuel treated as earnings ^F1

(1)If in a tax year—^F1

(a)fuel is provided for a van by reason of an employee’s employment,^F1

(b)that person is chargeable to tax in respect of the van by virtue of section 154 or 154A , and^F1F2

(c)the cash equivalent of the van for that year is that under section 155(1B)(b),^F1F3

the cash equivalent of the benefit of the fuel is to be treated as earnings from the employment for that year.

(2)The cash equivalent of the benefit of the fuel is calculated in accordance with sections 161 to 164.^F1

(3)Fuel is to be treated as provided for a van, in addition to any other way in which it may be provided, if—^F1

(a)any liability in respect of the provision of fuel for the van is discharged,^F1

(b)a non-cash voucher or a credit-token is used to obtain fuel for the van,^F1

(c)a non-cash voucher or a credit-token is used to obtain money which is spent on fuel for the van, or^F1

(d)any sum is paid in respect of expenses incurred in providing fuel for the van.^F1

(4)Repealed^F1

(5)This section is subject to section 160A.^F1F4