Regulation 4 Amendment of the principal Regulations

(1)

Amend regulation 22 (payments to be treated as earnings) as follows.

(2)

In paragraph (1) for “(2) to (4)” substitute “(2) to (5)”.

(3)

After paragraph (4) insert—

“(5)

The amount specified in his paragraph is the amount equal to the cash equivalent, in respect of car fuel, which is chargeable to tax under Schedule E by virtue of section 158 of the Taxes Act^f1.”.

Annotations

Footnotes

f1: Section 158 was amended by section 53(2)(b) of the Finance Act 1989 (c. 26), section 53 of the Finance (No. 2) Act 1992 (c. 48), paragraphs 1, 6(2) and 7 of Schedule 3 to the Finance Act 1993 (c. 34), paragraph 22 of Schedule 3 to the Vehicle Excise and Registration Act 1994 (c. 22), section 43(2) and (4) of the Finance Act 1995 (c. 4) and S.I. 2001/635.