Income Tax (Earnings and Pensions) Act 2003

[F1164Van fuel: reduction of cash equivalentU.K.
This adran has no associated Nodiadau Esboniadol

If a reduction of the cash equivalent of the benefit of the van for which the fuel is provided is made under section 157 (reduction of cash equivalent where van is shared), a corresponding reduction is to be made in relation to the cash equivalent of the benefit of the fuel.]

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