Section 23 | Cash equivalent benefit of a zero-emissions van

(1)Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended in accordance with subsections (2) and (3).

(2)In subsection (1B)—

(a)in paragraph (a), for “2021-22” substitute “ 2020-21 ”;

(b)omit the “and” at the end of that paragraph;

(c)after that paragraph insert—

(aa)if the van cannot in any circumstances emit CO2 by being driven and the tax year is 2021-22 or a subsequent tax year, the cash equivalent is nil, and

.

(3)In subsection (1C) omit paragraph (g).

(4)In section 170 of ITEPA 2003 (orders etc relating to Chapter 6 of Part 3 of ITEPA 2003), in subsection (1A)—

(a)in paragraph (b), after “zero-emission van” insert “ in tax years 2015-16 to 2020-21 ”;

(b)omit the “and” at the end of that paragraph;

(c)after that paragraph insert—

(ba)section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years), and

.