2008 No. 511
Income Tax
The Car Fuel Benefit Order 2008
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by section 170(5) and (6) of the Income Tax (Earnings and Pensions) Act 20031.
Citation, commencement and effect1
1
This Order may be cited as the Car Fuel Benefit Order 2008.
2
This Order shall come into force on 19th March 2008 and has effect for the tax year 2008-09 and subsequent tax years.
Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 20032
In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£14,400” substitute “£16,900”.
Alan CampbellDave WattsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)