In section 239(3) of ITEPA 2003 (exemption in respect of payments and benefits connected with taxable cars and vans subject to section 149), insert at the end " or section 160 (benefit of van fuel treated as earnings). "
In section 269(2) of that Act (exemption in respect of non-cash vouchers and credit-tokens where benefits or money obtained in connection with taxable car or subject to section 149)—
for ", but see section 149(3)" substitute , and" or van, but see section 149(3) or section 160(3) "
after "earnings)" insert ." or section 160 (benefit of van fuel treated as earnings) "