Section 170 — Income Tax (Earnings and Pensions) Act 2003: Orders etc. relating to this Chapter

Orders etc. relating to this Chapter 170 1 The Treasury may by order substitute a greater amount for that for the time being specified in—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b section 126(3)(d) (car: minimum price of later accessory),

c section 132(3)(b) (car: maximum contributions deduction),

ca section 132A(5)(b) (corresponding provision with respect to optional remuneration arrangements),

d section 147(1)(b) (classic car: minimum value), ... e section 147(7)(b) (classic car: maximum contributions deduction) , or f section 147A(1)(b) (classic car: minimum value: optional remuneration arrangements). 1A The Treasury may by order substitute a different amount for the amount for the time being specified in—

a section 155(1A) (cash equivalent where van subject only to restricted private use by employee),

b section 155(1B)(a) (cash equivalent for zero-emission van in tax years 2015-16 to 2020-21 ), ... ba section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years),

and c section 155(1B)(b) (cash equivalent in other cases).

2 An order under subsection (1) or (1A) must specify the tax years to which it applies. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 The Treasury may by regulations provide for the value of the appropriate percentage as determined under sections 139 to 141 to be reduced—

a by such amount, b in such circumstances, and c subject to such conditions, as may be prescribed in the regulations.

5 The Treasury may by order substitute a different amount for that specified in section 150(1) (car fuel: cash equivalent) or section 161(b) (van fuel: cash equivalent) .

6 An order under subsection (5) must specify the tax years to which it applies, being tax years beginning after that in which it is made.