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, [F2£655]]
Textual Amendments
F2Word in s. 161(b) substituted (with application in accordance with art. 1(2) of the amending S.I.) by The Van Benefit and Car and Van Fuel Benefit Order 2018 (S.I. 2018/1176), arts. 1(2), 4