Paragraph 208
(1)
Section 1251 (car hire) is amended as follows.
(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).