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Statutory Instruments

2012 No. 915

Income Tax

The Car Fuel Benefit Order 2012

Made

22nd March 2012

Laid before the House of Commons

23rd March 2012

Coming into force

2nd April 2012

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

Citation, commencement and effect

1. —(1) This Order may be cited as the Car Fuel Benefit Order 2012.

(2) This Order comes into force on 2nd April 2012 and has effect for the tax year 2012-13 and subsequent tax years.

Amendment of section 150 of the Income Tax (Earnings and Pensions) Act 2003

2. In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003(car fuel: calculating the cash equivalent)( 2 ) for “£18,800” substitute “£20,200”.

Michael Fabricant

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd March 2012

( 1 )

2003 c.1 ; section 170(5) was amended by paragraph 7(4) of Schedule 14 to the Finance Act 2004 (c.12) .

( 2 )

The amount specified in section 150(1) was last substituted by S.I. 2011/895 .

1. Citation, commencement and effect

2. Amendment of section 150 of the Income Tax (Earnings and Pensions) Act 2003

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Car Fuel Benefit Order 2012 (2012/915)

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