Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Other provisions
Other provisions about employment
57 Benefits in kind: deregulatory amendments.
(1)
Chapter II of Part V of the Taxes Act 1988 (provisions relating to the Schedule E charge: benefits in kind, etc.) is amended in accordance with Schedule 10 to this Act.
(2)
The amendments have effect for the year 2000-01 and subsequent years of assessment.