4
In regulation 22A (amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles) M1—
a
in paragraph (3)—
i
for “section 197AD(2) of the Taxes Act” substitute “
section 229(2) of ITEPA 2003
”
; and
ii
for the words from “Here “qualifying vehicle”” to “the Taxes Act,” substitute —
Here “qualifying vehicle” means a vehicle to which section 235 of ITEPA 2003 applies,
and
b
in paragraph (4) for “paragraph 4(2) of Schedule 12AA to the Taxes Act” substitute “
section 230(2) of ITEPA 2003
”
.