Section 169A — Income Tax (Earnings and Pensions) Act 2003: Van available to more than one member of family or household employed by same employer

Van available to more than one member of family or household employed by same employer 169A 1 This section applies where—

a an employee (“E”) and a member of the employee’s family or household (“M”) are employed by the same employer, and b as a result of a van being made available to M in a tax year, E would (apart from this section) be chargeable to tax in respect of the van in that year by virtue of section 154.

2 The cash equivalent of the benefit of the van and of any fuel provided for the van by reason of E’s employment is not to be treated as E’s earnings for that year if—

a M is chargeable to tax in respect of the van in that year by virtue of section 154, or b M's employment is lower-paid employment as a minister of religion. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .