There are currently no known outstanding effects for the Finance Act 2017, Paragraph 19.
19U.K.In section 114 (cars, vans and related benefits), in subsection (2)—
(a)in paragraph (a), for “the cash equivalent of” substitute “ an amount in respect of ”;
(b)in paragraph (b), for “the cash equivalent of” substitute “ an amount in respect of ”;
(c)in paragraph (c), for “the cash equivalent of” substitute “ an amount in respect of ”;
(d)in paragraph (d), for “the cash equivalent of” substitute “ an amount in respect of ”.
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