# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 4


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

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.