Section 159 — Income Tax (Earnings and Pensions) Act 2003: Modification of provisions where van temporarily replaced

Modification of provisions where van temporarily replaced 159 1 This section applies if—

a the van normally available to an employee (“the normal van”) is not available to the employee for a period of less than 30 days, b another van (“the replacement van”) is made available to the employee in order to replace the normal van for the whole or part of that period, and c the employee is chargeable to tax in respect of both the normal van and the replacement van by virtue of section 154.

2 If this section applies—

a section 156 applies so that the replacement van is to be treated as unavailable on the days during the period on which it replaces the normal van, and b sections 155, 157 and 158 apply as if the replacement van were the normal van.