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18. Taxable benefits (cars, vans and related benefits)

Volume 578: debated on Tuesday 25 March 2014



(1) In section 114 of the Income Tax (Earnings and Pensions) Act 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 Resolution has effect for the tax year 2014-15 and subsequent tax years.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.