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Finance Act 2004
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7(1)Section 170 (orders etc.) is amended as follows.U.K.
(2)After subsection (1) insert—
“(1A)The Treasury may by order substitute a different amount for that for the time being specified in—
(a)section 155(2)(a) (cash equivalent where van subject only to restricted private use by employee), and
(b)section 155(3)(b) (cash equivalent in other cases).”
(3)In subsection (2), after “(1)” insert “ or (1A) ”.
(4)In subsection (5), insert at the end “ or section 161(b) (van fuel: cash equivalent) ”.
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