Statute
Section 23 — Finance Act 2014: Taxable benefits: cars, vans and related benefits
Text of the provision Official document
Taxable benefits: cars, vans and related benefits 23 1 In section 114 of ITEPA 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a charge by virtue of Chapter 6 of Part 3 of that Act where an amount constitutes earnings by virtue of any other provision).
2 The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.
Official source: legislation.gov.uk
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