Section 23 | Taxable benefits: cars, vans and related benefits

(1)In section 114 of ITEPA 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a charge by virtue of Chapter 6 of Part 3 of that Act where an amount constitutes earnings by virtue of any other provision).

(2)The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.