http://www.legislation.gov.uk/uksi/1999/684/signature/made
The Income Tax (Cash Equivalents of Car Fuel Benefits) Order 1999
Income tax
Tax
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
This Order provides for new tables of flat rate cash equivalents to be substituted in section 158(2) of the Income and Corporation Taxes Act 1988 with effect from 6th April 1999. Directors and employees earning £8,500 or more a year for whom fuel is provided for private use in a company car are chargeable to income tax on an amount equal to the appropriate cash equivalent of the benefit.
David JamiesonJim DowdTwo of the Lords Commissioners of Her Majesty’s Treasury