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Changes over time for: Section 162


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 162 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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[162Van fuel: nil cash equivalentU.K.
This section has no associated Explanatory Notes
(1)The cash equivalent of the benefit of the fuel is nil if condition A or B is met.
(2)Condition A is met if ...—
(a)[in the tax year in question,] the employee is required to make good to the person providing the fuel the whole of the expense incurred by that person in connection with the provision of the fuel for the employee’s private use, and
(b)the employee does make good that expense [on or before 6 July following that tax year] .
(3)Condition B is met if in the tax year in question the fuel is made available only for business travel (see section 171(1)).]
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