# Finance Act 2017, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.