(1) In section 144 of the Income Tax (Earnings and Pensions) Act 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 Resolution have 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.