# Income Tax (Earnings and Pensions) Act 2003, Section 161: Van fuel: the cash equivalent

Extent: E+W+S+N.I.

The cash equivalent of the benefit of the fuel is—
(a) where the tax year is the tax year 2005-06 or 2006-07, nil, and
(b) where the tax year is a later tax year, £798.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/161 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-161
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.