PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 2 U.K. Income tax: general

Other provisions U.K.

23 Taxable benefits: cars, vans and related benefits U.K.

(1) In section 114 of ITEPA 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a charge by virtue of Chapter 6 of Part 3 of that Act where an amount constitutes earnings by virtue of any other provision).

(2) The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.