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Statutory Instruments

2014 No. 2896

Income Tax

The Van Benefit and Car and Van Fuel Benefit Order 2014

Made

1st December 2014

Laid before the House of Commons

2nd December 2014

Coming into force

31st December 2014

The Treasury, in exercise of the powers conferred by section 170(1A), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003(1), makes the following Order:

(1)

2003 c. 1; section 170(1A) was inserted by paragraphs 1 and 7 of Schedule 14 to the Finance Act 2004 (c. 12) and amended by section 58(1) and (15) of the Finance Act 2010 (c. 13). Section 170(2) and (5) was amended by paragraphs 1 and 7 of Schedule 14 to the Finance Act 2004.