Paragraph 52

(1)

In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4: exemptions for mileage allowance relief etc), in subsection (2)(b)—

(a)

in the words before sub-paragraph (i), for “the cash equivalent of” substitute “ an amount in respect of ”;

(b)

in sub-paragraph (i), after “120” insert “ or 120A ”;

(c)

in sub-paragraph (ii), after “154” insert “ or 154A ”;

(d)

in sub-paragraph (iii), after “203” insert “ or 203A ”.

(2)

In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4), in subsection (2)(c), for “the cash equivalent of” substitute “ an amount in respect of ”.