Statutory Instruments

2024 No. 1349

INCOME TAX

The Van Benefit and Car and Van Fuel Benefit Order 2024

Made

16th December 2024

Laid before the House of Commons

17th December 2024

Coming into force

6th April 2025

The Treasury make the following Order in exercise of the powers conferred by section 170(1A)(c), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003(1).

(1)

2003 c. 1; Section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 (c. 12) then substituted by section 10(6) of the Finance Act 2015 (c. 11). Section 170(2) and (5) were amended, respectively, by paragraph 7(3) and (4) of Schedule 14 to the Finance Act 2004.