http://www.legislation.gov.uk/ukpga/2003/1/section/161/2017-03-31
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-06-06
Expert Participation
2017-03-31
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
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)
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.
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