# The Social Security (Contributions) Regulations 2001, Paragraph 7D: Car fuel

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

(1) A payment by way of the provision of car fuel which is chargeable to income tax under section 149 of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/7D (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.