{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2014/article-2",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2014/article-2.json",
  "legislation": "uksi/2014/2896",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2014",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£21,700” substitute “£22,100”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 31.12.2014, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "The amount specified in section 150(1) was last substituted by S.I. 2013/3033."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2896/article/2",
    "retrieved_at": "2026-10-28T23:58:05.410807+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."
}