Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 2 U.K. Optional remuneration arrangements

Other amendments U.K.

53 (1) Section 239 of ITEPA 2003 (payments and benefits connected with taxable cars and vans etc) is amended as follows. U.K.

(2) In subsection (3)—

(a) after “149” insert “ or 149A ”;

(b) after “160” insert “ or 160A ”.

(3) In subsection (6), for “the cash equivalent of” substitute “ an amount (whether the cash equivalent or the relevant amount) in respect of ”.