208(1)Section 1251 (car hire) is amended as follows.
(2)In subsection (3), after “subsection (2)” insert “(including as applied by section 82(4) of FA 2012)”.
(3)In subsection (5)—
(a)at the end of paragraph (a) insert “or”, and
(b)omit paragraph (c) (together with the “or” before that paragraph).