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Finance Act 2017
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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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