Clause 21

in subsection (1), replace the table with — “ProvisionYear of assessment Subsection (2)2021 or 2022 Subsection (2A)(a)2022 or 2023 Subsection (2A)(b) and (c)2022 or a subsequent year of assessment Subsection (2A)(d)2023 or a subsequent year of assessment”;

in subsection (2A)(c), replace the full‑stop at the end with a semi‑colon; and

in subsection (2A), after paragraph (c), insert —“(d)the value of any benefit given on or after 1 August 2022 by the Tenth Schedule entity to an individual who drives a chauffeured private hire car or taxi, that is given in connection with an amount received by the Tenth Schedule entity out of a payment made by or on behalf of the Government, pursuant to any other public scheme, or out of any fund, established by or on behalf of the Government for the benefit (whether exclusively or otherwise) of individuals who drive chauffeured private hire cars or taxis.”.