# Finance Act 2014, Section 23: Taxable benefits: cars, vans and related benefits


(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.