Section 170 | Orders etc. relating to this Chapter

(1)The Treasury may by order substitute a greater amount for that for the time being specified in—

(a)Repealed

(b)section 126(3)(d) (car: minimum price of later accessory),

(c)section 132(3)(b) (car: maximum contributions deduction),

(ca)section 132A(5)(b) (corresponding provision with respect to optional remuneration arrangements),^F1

(d)section 147(1)(b) (classic car: minimum value), ...

(e)section 147(7)(b) (classic car: maximum contributions deduction) , or^F2

(f)section 147A(1)(b) (classic car: minimum value: optional remuneration arrangements).^F2

(1A)The Treasury may by order substitute a different amount for the amount for the time being specified in—^F3

(a)section 155(1A) (cash equivalent where van subject only to restricted private use by employee),^F3

(b)section 155(1B)(a) (cash equivalent for zero-emission van in tax years 2015-16 to 2020-21), ...^F3F4

(ba)section 155(1B)(aa) (cash equivalent for zero-emissions vans in tax year 2021-22 and subsequent tax years), and^F3F5

(c)section 155(1B)(b) (cash equivalent in other cases).^F3

(2)An order under subsection (1) or (1A) must specify the tax years to which it applies.^F6

(2A)Repealed

(3)Repealed

(4)The Treasury may by regulations provide for the value of the appropriate percentage as determined under sections 139 to 141 to be reduced—

(a)by such amount,

(b)in such circumstances, and

(c)subject to such conditions,

as may be prescribed in the regulations.

(5)The Treasury may by order substitute a different amount for that specified in section 150(1) (car fuel: cash equivalent) or section 161(b) (van fuel: cash equivalent).^F7

(6)An order under subsection (5) must specify the tax years to which it applies, being tax years beginning after that in which it is made.