Statutory Instruments
2013 No. 3033
Income Tax
The Van Benefit and Car and Van Fuel Benefit Order 2013
Made
3rd December 2013
Laid before the House of Commons
4th December 2013
Coming into force
31st December 2013
The Treasury make the following Order in exercise of the powers conferred by section 170(1A), (2), (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 Van Benefit and Car and Van Fuel Benefit Order 2013.
(2) This Order shall come into force on 31st December 2013 and has effect for the tax year 2014-15 and subsequent tax years.
Amendment to 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 “£21,100” substitute “£21,700”.
Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003
3. In section 155(1)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van)( 3 ) for “£3,000” substitute “£3,090”.
Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003
4. In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003(van fuel: the cash equivalent)( 4 ) for “£564” substitute “£581”.
Anne Milton
Mark Lancaster
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd December 2013
2003 c. 1 ; section 170(1A) was inserted by paragraphs 1 and 7 of Schedule 14 to the Finance Act 2004 (c. 12) and amended by section 58(1) and (15) of the Finance Act 2010 (c. 13) . Section 170(2) and (5) was amended by paragraphs 1 and 7 of Schedule 14 to the Finance Act 2004.
The amount specified in section 150(1) was last substituted by S.I. 2012/3037 .
Section 155(1) was substituted by section 58(1) and (12) of the Finance Act 2010.
The amount specified in section 161(b) was last substituted by S.I. 2012/3037 .