Statute
Section 25 — Finance Act 2014: Cars and vans: payments for private use
Text of the provision Official document
Cars and vans: payments for private use 25 1 In section 144 of ITEPA 2003 (deduction for payments for private use: cars), for subsection (1)(b) substitute—
b pays that amount in that year.
2 In section 158 of that Act (reduction for payments for private use: vans), for subsection (1)(b) substitute—
b pays that amount in that year.
3 The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.
Official source: legislation.gov.uk
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