Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 156: Meaning of “shared van”
605.This section defines the term “shared van”. The section derives from paragraph 4(2), (3), (4) and (5) of Schedule 6A to ICTA.
606.Subsections (1) to (3)  determine, for the purposes of sections 155 to 165 of this Act, whether a van is a “shared van”. Subsection (3)(a) emphasises, by its reference to “different employees”, that it denotes a group of employees that may vary over the period.
607.Subsection (4) provides that if a van is available to only one employee for a period of 30 days or more the van will not count as a “shared van” for that period.
608.Subsection (5) requires shared use for any part of a day to be counted as shared use for that day.