Section 10(1) SSCBA 1992

Income tax position on vans and Class 1A NICs liability before 6 April 2005Where a van was provided to an employee chargeable to income tax under section 154 of ITEPA 2003 (before 6 April 2003 – section 159AA of ICTA 1988), providing all the conditions in section 10(1) of the SSCBA 1992 are satisfied (see

NIM13021), Class 1A NICs are due on the cash equivalent of the van. The cash equivalent of the van is the amount of general earnings chargeable to income tax under ITEPA 2003 (before 6 April 2003 – the amount of emoluments chargeable to income tax under Schedule E).

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