53(1)Section 239 of ITEPA 2003 (payments and benefits connected with taxable cars and vans etc) is amended as follows.U.K.
(2)In subsection (3)—
(a)after “149” insert “ or 149A ”;
(b)after “160” insert “ or 160A ”.
(3)In subsection (6), for “the cash equivalent of” substitute “ an amount (whether the cash equivalent or the relevant amount) in respect of ”.