Finance Act 2014
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Change 1
25 Cars and vans: payments for private use
(1) In section 144 of ITEPA 2003 (deduction for payments for private use: cars), for subsection (1)(b) substitute— (b) pays that amount in that year. (2) In section 158 of that Act (reduction for payments for private use: vans), for subsection (1)(b) substitute— (b) pays that amount in that year. (3) The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.
25 Cars and vans: payments for private use
(1) In section 144 of ITEPA 2003 (deduction for payments for private use: cars), for subsection (1)(b) substitute— (b) pays that amount in that year. (2) In section 158 of that Act (reduction for payments for private use: vans), for subsection (1)(b) substitute— (b) pays that amount in that year. (3) The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.
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