52(1)In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4: exemptions for mileage allowance relief etc), in subsection (2)(b)—
(a)in the words before sub-paragraph (i), for “the cash equivalent of” substitute “an amount in respect of”;
(b)in sub-paragraph (i), after “120” insert “or 120A”;
(c)in sub-paragraph (ii), after “154” insert “or 154A”;
(d)in sub-paragraph (iii), after “203” insert “or 203A”.
(2)In section 236 of ITEPA 2003 (interpretation of Chapter 2 of Part 4), in subsection (2)(c), for “the cash equivalent of” substitute “an amount in respect of”.