This section has no associated Explanatory Notes
208(1)Section 1251 (car hire) is amended as follows.U.K.
(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).