Section 48 | Van fuel benefit

(1)In section 239(3) of ITEPA 2003 (exemption in respect of payments and benefits connected with taxable cars and vans subject to section 149), insert at the end “ or section 160 (benefit of van fuel treated as earnings). ”

(2)In section 269(2) of that Act (exemption in respect of non-cash vouchers and credit-tokens where benefits or money obtained in connection with taxable car or subject to section 149)—

(a)for “, but see section 149(3)” substitute “ or van, but see section 149(3) or section 160(3) ”, and

(b)after “earnings)” insert “ or section 160 (benefit of van fuel treated as earnings) ”.