{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2018/introduction",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2018/introduction.json",
  "legislation": "uksi/2018/1176",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2018",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 13th November 2018\nLaid before the House of Commons 14th November 2018\nComing into force 31st December 2018\nThe Treasury, in exercise of the powers conferred by section 170(1A)(b) and (c), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; section 170(1A) was substituted by section 10(1) and (6) of the Finance Act 2015 (c. 11) and section 170(2) and (5) was amended by paragraphs 1 and 7(1), (3) and (4) of Schedule 14 to the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1176/introduction",
    "retrieved_at": "2026-10-28T22:52:17.374844+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."
}