{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-52.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/2/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4: exemptions for mileage allowance relief etc), in subsection (2)(b)—\n(a) in the words before sub-paragraph (i), for “the cash equivalent of” substitute “ an amount in respect of ”;\n(b) in sub-paragraph (i), after “120” insert “ or 120A ”;\n(c) in sub-paragraph (ii), after “154” insert “ or 154A ”;\n(d) in sub-paragraph (iii), after “203” insert “ or 203A ”.\n(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 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/52",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}