SCHEDULES

SCHEDULE 2U.K.Optional remuneration arrangements

Benefits in kind: amount treated as earningsU.K.

10U.K.In section 100 (accommodation provided as result of security threat), in the words before paragraph (a), for “This Chapter” substitute “ In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) ”.