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Textual Amendments
F1Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5
The cash equivalent of the benefit of the fuel is—
(a)where the tax year is the tax year 2005-06 or 2006-07, nil, and
(b)where the tax year is a later tax year, [F2£550].]
Textual Amendments
F2Word in s. 161(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Car and Van Fuel Benefit Order 2010 (S.I. 2010/406), arts. 1(2), 3