{
  "url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2025/introduction",
  "json_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2025/introduction.json",
  "legislation": "uksi/2025/1254",
  "legislation_title": "The Van Benefit and Car and Van Fuel Benefit Order 2025",
  "legislation_url": "https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 1st December 2025\nLaid before the House of Commons 2nd December 2025\nComing into force 6th April 2026\nThe Treasury make the following Order in exercise of the powers conferred by section 170(1A)(c), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; Section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 (c. 12) then substituted by section 10(6) of the Finance Act 2015 (c. 11). Section 170(2) was amended by paragraph 7(3) of Schedule 14 to the Finance Act 2004. Section 170(5) was amended by paragraph 7(4) of Schedule 14 to the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1254/introduction",
    "retrieved_at": "2026-10-28T21:09:00.248989+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."
}