23 Cash equivalent benefit of a zero-emissions van
Finance Act 2021 (2021 c 26) | Legislation

23  Cash equivalent benefit of a zero-emissions van

(1)     Section 155 of ITEPA 2003 (cash equivalent of the benefit of a van) is amended in accordance with subsections (2) and (3).

(2)     In subsection (1B)—

(a)     in paragraph (a),

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