S T A T U T O R Y I N S T R U M E N T S 2020 No. 199  INCOME TAX  The Van Benefit and Car and Van Fuel Benefit Order 2020  The Treasury make the following Order 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( a ):  1. —(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2020.  (2) This Order comes into force on 6th April 2020 and applies to the tax year 2020-21 and  subsequent tax years.  2.  In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating  the cash equivalent)( b ) for “£24,100” substitute “£24,500”.  3.  In section 155(1B)(a) and (b) of the Income Tax (Earnings and Pensions) Act 2003 (cash  equivalent of the benefit of a van)( c ) for “£3,430” substitute “£3,490”.  4.  In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash  equivalent)( d ) for “£655” substitute “£666”.  Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003  Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003  Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003  Citation, commencement and application  ( a )  2003 c. 1; section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 (c.12) with effect for the  tax year 2005-06 and subsequent tax years, then substituted by section 10(1) and (6) of the Finance Act 2015 (c. 11) with  effect for the tax year 2015-16 and subsequent years; and section 170(2) was amended by paragraph 7(3) of, and section  170(5) was amended by paragraph 7(4) of, Schedule 14 to the Finance Act 2004 with effect for the tax year 2005-06 and  subsequent tax years.  ( b ) The figure specified in section 150(1) was last substituted by S.I. 2018/1176.  ( c )  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, and amended by section 11(2) of the Finance Act 2016 (c. 24) with effect for the tax year  2016-17 and subsequent tax years. The figure specified in section 155(1B)(a) and (b) was last substituted by S.I.  2018/1176.  ( d ) Section 161 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. The figure specified in section 161(b) was last substituted by S.I. 2018/1176.  Made - - - - 27th February 2020  Laid before the House of Commons  2nd March 2020  Coming into force -  -  6th April 2020 