Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 283: Exclusion from section 281 of taxable car and van facilities
1156.This section provides that the exemption does not apply to car or van benefits. It derives from paragraphs 21(2) and (4) to (6) of Schedule 11A to ICTA.
1157.Subsection (1) provides that the exemption in section 281(1) does not apply to car or van benefits. The Act widens the scope of the exemption when compared with a strict interpretation of the source legislation. See Change 63 in Annex 1.
1158.Subsection (2) identifies the sections containing the definitions of the terms used in subsection (1).