Statute
Section 164 — Income Tax (Earnings and Pensions) Act 2003: Van fuel: reduction of cash equivalent
Text of the provision Official document
Van fuel: reduction of cash equivalent 164 If a reduction of the cash equivalent of the benefit of the van for which the fuel is provided is made under section 157 (reduction of cash equivalent where van is shared), a corresponding reduction is to be made in relation to the cash equivalent of the benefit of the fuel.
Official source: legislation.gov.uk
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