Finance (No. 2) Act 2013

Benefit-in-kind: application of metric measurements

11. Section 6 of the Finance (No. 2) Act 2008 is amended—

(a) in subsection (1)—

(i) in paragraph (b)(i) by substituting “2014” for “2009”,

(ii) in paragraph (d) by substituting “2014” for “2009”,

(iii) in paragraph (f)(ii) by substituting “2014” for “2009”, and

(iv) in paragraph (g)(ii) by substituting “2014” for “2009”,

and

(b) by substituting the following for subsection (2):

“(2) (a) Paragraphs (a), (b)(i), (c)(i), (c)(ii), (c)(iia) (inserted by section 159 of and Schedule 4 (5) to the Finance Act 2010 ), (d), (f) and (g) of subsection (1) shall apply as on and from 1 January 2014.

(b) Paragraphs (b)(ii), (c)(iii) and (e) of subsection (1) shall come into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.”.