Statute
Section 161 — Income Tax (Earnings and Pensions) Act 2003: Van fuel: the cash equivalent
Text of the provision Official document
Van fuel: the cash equivalent 161 The cash equivalent of the benefit of the fuel is—
a where the tax year is the tax year 2005-06 or 2006-07, nil, and b where the tax year is a later tax year, £798 .
Official source: legislation.gov.uk
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