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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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:
Propose a change1 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.
Propose a change2 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”.
Propose a change3 Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change4 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”.
Propose a change