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Finance Act 2017
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52(1)In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4: exemptions for mileage allowance relief etc), in subsection (2)(b)—U.K.
(a)in the words before sub-paragraph (i), for “the cash equivalent of” substitute “ an amount in respect of ”;
(b)in sub-paragraph (i), after “120” insert “ or 120A ”;
(c)in sub-paragraph (ii), after “154” insert “ or 154A ”;
(d)in sub-paragraph (iii), after “203” insert “ or 203A ”.
(2)In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4), in subsection (2)(c), for “the cash equivalent of” substitute “ an amount in respect of ”.
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