Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
3. In section 155(1)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van)(1) for “£3,090” substitute “£3,150”.
(1)
Section 155(1) was substituted by section 58(1) and (12) of the Finance Act 2010. The amount specified in section 155(1)(b) was last substituted by S.I. 2013/3033.