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Income Tax (Earnings and Pensions) Act 2003

Section 170: Orders etc. relating to this Chapter

660.This section provides the Treasury with powers to make regulations affecting the legislation in this Chapter. It brings together various provisions from various individual sections dealing with different aspects of car and van benefit charges in the source legislation. The section derives from sections 158(4), 168C(5), 168D(6), 168F(11) and 168G(2) of ICTA and from paragraphs 4(2) and 5E of Schedule 6 to ICTA.

661.The wording of subsection (2) has not been aligned with subsection (6). The section accurately reproduces the legislation from which it derives and further internal alignment could, in certain cases, work against the taxpayer’s interests, as for example in section 132(3)(b) and section 147(1)(b) of this Act.

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