53(1)Section 239 of ITEPA 2003 (payments and benefits connected with taxable cars and vans etc) is amended as follows.
(2)In subsection (3)—
(a)after “149” insert “or 149A”;
(b)after “160” insert “or 160A”.
(3)In subsection (6), for “the cash equivalent of” substitute “an amount (whether the cash equivalent or the relevant amount) in respect of”.