http://www.legislation.gov.uk/uksi/2001/635/article/2/made

The Income Tax (Cash Equivalents of Car Fuel Benefits) Order 2001

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 (c. 1) with effect from 6th April 2001. 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.