http://www.legislation.gov.uk/ukpga/2003/1/section/164
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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2024-05-17
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2023-12-04
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 637G(2)(a)
(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 2
Income Tax (Earnings and Pensions) Act 2003
s. 688AB
Finance Act 2024
s. 17(1)
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 574A(2A)
Finance Act 2024
Sch. 9
para. 61(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637R
Finance Act 2024
Sch. 9
para. 76(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637Q
Finance Act 2024
Sch. 9
para. 77(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637S
Finance Act 2024
Sch. 9
para. 77(4)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Part 3Employment income: earnings and benefits etc. treated as earnings
C2C1Chapter 6Taxable benefits: cars, vans and related benefits
Annotations:
Modifications etc. (not altering text)
C1
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
F1Van fuel: benefit treated as earnings
Annotations:
Amendments (Textual)
F1
Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5
F1164Van fuel: reduction of cash equivalent
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.
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9