Clause 23

by deleting sub‑paragraph (i) of subsection (1)(k) and substituting the following sub‑paragraph:“(i)a taxi, but subject to subsection (2D);”;

by deleting the word “and” at the end of subsection (1)(k)(iv);

by inserting the word “and” at the end of sub‑paragraph (v) of subsection (1)(k), and by inserting immediately thereafter the following sub‑paragraph:“(vi)a chauffeured private hire car used by the person (being an individual who holds a vocational licence granted under section 110 of the Road Traffic Act authorising the individual to drive, or who is otherwise permitted under that Act to drive, a chauffeured private hire car) other than as an employee of another, but subject to subsection (2E);”;

by inserting, immediately after subsection (2C), the following subsections:“(2D) For the purposes of subsection (1)(k)(i) —

outgoings and expenses incurred on or after the date the Income Tax (Amendment) Act 2018 is published in the Gazette are only deductible if they are attributable to the use of the taxi for an authorised purpose; and

the cost of renewal in respect of the taxi incurred on or after that date is only deductible if the person is one to whom an allowance under section 19 may be made in respect of the taxi by reason of that person being one mentioned in section 19(5)(a)(i), (ii) or (iii).(2E) Subsection (1)(k)(vi) —

only applies to outgoings and expenses incurred in the basis period for the year of assessment 2019 or a subsequent year of assessment and that are attributable to the use of the chauffeured private hire car for an authorised purpose; and

does not apply to the cost of renewal in respect of the car.”; and

by inserting, immediately after subsection (3), the following subsection:“(4) In this section, “authorised purpose” and “chauffeured private hire car” have the same meanings as in section 14ZC(8).”.