Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 6 U.K. Minor amendments to Schedule E charge

3 U.K. In each of the following provisions of the Taxes Act 1988—

(a) section 157 (cars available for private use),

(b) section 159AA (vans available for private use), and

(c) section 159AC (heavier commercial vehicles available for private use),

in subsection (3)(b) after “him" insert “ or a relation of his (within the meaning of section 144) ”.