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The Van Benefit and Car and Van Fuel Benefit Order 2014

United Kingdom · regulation

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In force since 2015-03-26, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 5 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and effect
  3. 2 Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003
  4. 3 Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003
  5. 4 Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003

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5 provisions

Title and introductory text

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, makes the following Order:

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1 Citation, commencement and effect

(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2014. (2) This Order shall come into force on 31st December 2014 and has effect for the tax year 2015-16 and subsequent tax years.

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2 Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003

In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£21,700” substitute “£22,100”.

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3 Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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4 Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003

In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent) for “£581” substitute “£594”.

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