4

In regulation 22A (amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles) M1—

a

in paragraph (3)—

i

for “section 197AD(2) of the Taxes Act” substitute “ section 229(2) of ITEPA 2003 ”; and

ii

for the words from “Here “qualifying vehicle”” to “the Taxes Act,” substitute —

Here “qualifying vehicle” means a vehicle to which section 235 of ITEPA 2003 applies,

and

b

in paragraph (4) for “paragraph 4(2) of Schedule 12AA to the Taxes Act” substitute “ section 230(2) of ITEPA 2003 ”.