M

Member

Speaking in the House of Commons on 2 December 2025

Debate

Budget Resolutions

Contribution

(b) provision may be made amending section 117 of the Income Tax (Earnings and Pensions) Act 2003 so that subsection (1) of that section does not apply where a car or van is sold or leased on arm’s length terms to an employee or a member of an employee’s family or household.

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