Clause 23

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

by inserting the word “and” at the end of sub-paragraph (vi) of subsection (1)(k), and by inserting immediately thereafter the following sub-paragraph:“(vii)a chauffeured private hire car used principally by the person (not being an individual mentioned in sub-paragraph (vi)) to carry on the business of providing chauffeur services, but subject to subsection (2F);”; and

by inserting, immediately after subsection (2E), the following subsection:“(2F) Subsection (1)(k)(vii) only applies to outgoings and expenses, and the cost of renewal in respect of the chauffeured private hire car, incurred in the basis period for the year of assessment 2021 or a subsequent year of assessment.”.