{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2022/article-3",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2022/article-3.json",
  "legislation": "uksi/2022/1288",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2022",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2022",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to sections 150 and 155 of the Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 155(1B)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) for “£3,600” substitute “£3,960”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 155 was substituted by paragraph 5 of Schedule 14 to the Finance Act 2004 with effect for the tax year 2005-06 and subsequent tax years. Section 155(1B) was substituted by section 10(2) of the Finance Act 2015 with effect for the tax year 2015-16 and subsequent tax years. The figure specified in section 155(1B)(b) was last substituted by S.I. 2021/1422."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1288/article/3",
    "retrieved_at": "2026-10-28T21:52:30.659864+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."
}