PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
Other provisions
23Taxable benefits: cars, vans and related benefits
1
In section 114 of ITEPA 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a charge by virtue of Chapter 6 of Part 3 of that Act where an amount constitutes earnings by virtue of any other provision).
2
The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.