Finance Act 2021
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Change 1
23 Cash equivalent benefit of a zero-emissions van
(1) Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended in accordance with subsections (2) and (3). (2) In subsection (1B)— (a) in paragraph (a), for “2021-22” substitute “ 2020-21 ”; (b) omit the “and” at the end of that paragraph; (c) after that paragraph insert— (aa) if the van cannot in any circumstances emit CO2 by being driven and the tax year is 2021-22 or a subsequent tax year, the cash equivalent is nil, and . (3) In subsection (1C) omit paragraph (g). (4) In section 170 of ITEPA 2003 (orders etc relating to Chapter 6 of Part 3 of ITEPA 2003), in subsection (1A)— (a) in paragraph (b), after “zero-emission van” insert “ in tax years 2015-16 to 2020-21 ”; (b) omit the “and” at the end of that paragraph; (c) after that paragraph insert— (ba) section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years), and .
23 Cash equivalent benefit of a zero-emissions van
(1) Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended in accordance with subsections (2) and (3). (2) In subsection (1B)— (a) in paragraph (a), for “2021-22” substitute “ 2020-21 ”; (b) omit the “and” at the end of that paragraph; (c) after that paragraph insert— (aa) if the van cannot in any circumstances emit CO2 by being driven and the tax year is 2021-22 or a subsequent tax year, the cash equivalent is nil, and . (3) In subsection (1C) omit paragraph (g). (4) In section 170 of ITEPA 2003 (orders etc relating to Chapter 6 of Part 3 of ITEPA 2003), in subsection (1A)— (a) in paragraph (b), after “zero-emission van” insert “ in tax years 2015-16 to 2020-21 ”; (b) omit the “and” at the end of that paragraph; (c) after that paragraph insert— (ba) section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years), and .
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