Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 1 U.K. Extension of benefits code except in relation to certain ministers of religion

PART 1 U.K. Amendments of ITEPA 2003

11 U.K. In section 184 (interest treated as paid), in subsection (3), for the words following “any of” substitute “the following Chapters of this Part—

• Chapter 3 (taxable benefits: expenses payments);

• Chapter 6 (taxable benefits: cars, vans and related benefits);

• Chapter 10 (taxable benefits: residual liability to charge).”