Chwilio Deddfwriaeth

Finance Act 1977

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This is the original version (as it was originally enacted).

Finance Act 1976 (c. 40)

5In section 61 of the Finance Act 1976, at the beginning of subsection (1) (provision charging benefits) there shall be inserted

Subject to section 63A

; and in subsection (2) (benefits subject to charge under the section), for the words "living or other accommodation " there shall be substituted

accommodation (other than living accommodation).

6In section 62 of that Act, for subsections (4) and (5) (exclusion of certain representative living accommodation from treatment as taxable benefit) there shall be substituted the following subsection:—

(4)Where living accommodation is provided by reason of a person's employment—

(a)alterations and additions to the premises concerned which are of a structural nature, and

(b)repairs to the premises of a kind which, if the premises were let under a lease to which section 32 of the Housing Act 1961 (repairing obligations) applies, would be the obligation of the lessor under the covenants implied by subsection (1) of that section,

are not benefits to which section 61 applies.

7In section 63 of that Act (cash equivalent of benefits charged under section 61), subsection (7) shall be omitted.

Yn ôl i’r brig

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