Section 159 shall apply in relation to vans as it applies in relation to cars, and for the purposes of the application of that section to vans-
(a) any reference in that section to a car shall be construed as a reference to a van,
(b) the reference in subsection (1) of that section to a car pool shall be construed as a reference to a van pool, and
(c) the reference in subsection (3) of that section to section 157 shall be construed as a reference to section 159AA127.]
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127 1993 Sch.4 paras.1, 4, 8 for 1993-94 and subsequent years of assessment. |
