Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Benefits: heavy goods vehicles: exemption

Section 238 ITEPA 2003

The guidance formerly on pages EIM22300, EIM22301, EIM22302 and EIM22303 (which appliesequally to all years from 2003/04) has been transferred to EIM22990-3.