SCHEDULES
SCHEDULE 14Vans
7
1
Section 170 (orders etc.) is amended as follows.
2
After subsection (1) insert—
1A
The Treasury may by order substitute a different amount for that for the time being specified in—
a
section 155(2)(a) (cash equivalent where van subject only to restricted private use by employee), and
b
section 155(3)(b) (cash equivalent in other cases).
3
In subsection (2), after “(1)” insert “
or (1A)
”
.
4
In subsection (5), insert at the end “
or section 161(b)
(van fuel: cash equivalent)
”
.