The Van Benefit and Car and Van Fuel Benefit Order 2016

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

4.  In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent)(1) for “£598” substitute “£610”.

(1)

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.