# Finance Act 2017, Paragraph 21


In section 120 (benefit of car treated as earnings), after subsection (3) insert—
“(4) This section is subject to section 120A.”

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.