30(1)Section 145 (modification of provisions where car temporarily replaced) is amended as follows.U.K.
(2)In subsection (1), for paragraph (c) substitute—
“(c)the employee is chargeable to tax—
(i)in respect of both the normal car and the replacement car by virtue of section 120, or
(ii)in respect of both the normal car and the replacement car by virtue of section 120A, and”.”
(3)After subsection (5) insert—
“(6)Where this section applies by virtue of subsection (1)(c)(ii), the condition in subsection (5)(b) is to be taken to be met if it would be met on the assumption that the cash equivalent of the benefit of the cars in question is to be calculated under section 121(1).”