Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 6Taxable benefits: cars, vans and related benefits

F1Van fuel: benefit treated as earnings

Annotations:
Amendments (Textual)
F1

Ss. 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

F1161Van fuel: the cash equivalent

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£610.