PART 1

Income tax, corporation tax and capital gains tax
CHAPTER 2

Income tax: general

Other provisions

Cars and vans: payments for private use
25
1
In section 144 of ITEPA 2003 (deduction for payments for private use: cars), for subsection (1)(b) substitute—
b
pays that amount in that year.
2
In section 158 of that Act (reduction for payments for private use: vans), for subsection (1)(b) substitute—
b
pays that amount in that year.
3
The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.