40In Schedule 6 to the Taxes Act 1988 (taxation of directors and others in respect of cars) in sub-paragraphs (1) and (2) of paragraph 2 (reduction for use of car for business travel) for “it is shown to the inspector’s satisfaction that the employee was required by the nature of his employment to use, and did use” there shall be substituted “the employee is required by the nature of his employment to use and does use”.