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 “£598” substitute “£610”.
Section 161 was substituted by paragraphs 1 and 5 of Schedule 14 to the Finance Act 2004. The amount specified in section 161(b) was last substituted by S.I. 2015/1979.