Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 2 U.K. Optional remuneration arrangements

Benefits in kind: amount treated as earnings U.K.

12 U.K. In section 101 (Chevening House), 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) ”.