xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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, £500.]