Finance Act 2017

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 ”.