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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: vans for family members

Section 169A ITEPA 2003

Section 169A applies where a van is available to more than one member of a family or household employed by the same employer.

Full guidance (written in terms of cars and section 169, which is identical except that it refers to cars and not vans) can be found beginning at EIM23550.