{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2013/article-3",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2013/article-3.json",
  "legislation": "uksi/2013/3033",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2013",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2013",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 155(1)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) for “£3,000” substitute “£3,090”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 155(1) was substituted by section 58(1) and (12) of the Finance Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3033/article/3",
    "retrieved_at": "2026-10-29T00:33:27.961553+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}