BIK based on CO2 emissions

Does anyone know when this was enacted into law?

As far as I am aware, it is effective from 1 January 2009 but I remember reading somewhere that it was still subject to a ministerial order before it would become enacted into tax law.

Can anyone shed some light on it please.

I managed to eventually get talking to someone in Revenue.

F(No.2)A 2008 introduced revised rules for the calculation of the benefit-in-kind (BIK) arising on the provision of a company car. From 1 January 2009 the BIK is to be determined by applying a percentage based on the level of car CO2 emissions to the Original Market Value (OMV). The effective date for the implementation of these revised rules was subject to Ministerial Order. In response to recent queries raised on the implementation of the CO2 emission basis for determining the car BIK, the Minister has not yet signed the Order effecting the implementation of these revised rules.

I suppose they will put this on the long finger if it results in less revenue in the short term.