Regulation 4

In regulation 22A (amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles) M1—

(a)

in paragraph (3)—

(i)

for “section 197AD(2) of the Taxes Act” substitute “ section 229(2) of ITEPA 2003 ”; and

(ii)

for the words from “Here “qualifying vehicle”” to “the Taxes Act,” substitute —

“Here “qualifying vehicle” means a vehicle to which section 235 of ITEPA 2003 applies,”;

and

(b)

in paragraph (4) for “paragraph 4(2) of Schedule 12AA to the Taxes Act” substitute “ section 230(2) of ITEPA 2003 ”.

Annotations