{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2021/article-1",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2021/article-1.json",
  "legislation": "uksi/2021/248",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2021",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2021",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2021.\n(2) This Order comes into force on 6th April 2021 and applies to the tax year 2021-22 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/248/article/1",
    "retrieved_at": "2026-10-28T22:16:34.105253+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."
}