121A. Benefit of use of van.

(1) In this section -

'electric vehicle' has the meaning assigned to it by section 121;

'gross vehicle weight', in relation to a vehicle, means the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on the road laden.

'van' means a mechanically propelled road vehicle which -

(a) is designed or constructed solely or mainly for the carriage of goods or other burden,

(b) has a roofed area or areas to the rear of the driver's seat,

(c) has no side windows or seating fitted in that roofed area or areas, and

(d) has a gross vehicle weight not exceeding 3,500 kilograms.

(2)

(a) In relation to a person chargeable to tax in respect of an employment, this section shall apply for a year of assessment in relation to a van which, by reason of the employment, is made available (without a transfer of the property in it) to the person and is available for his or her private use in that year.

(b) In relation to a van in respect of which this section applies

…