Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 157: Value of exclusive availability
609.This section gives the value of the benefit of a van that is available to only one employee. It sets out the steps involved in the calculation using a method statement. The section derives from paragraph 1(2) and parts of paragraphs 2(1) and 3(1) of Schedule 6A to ICTA.