SCHEDULES

SCHEDULE 2Optional remuneration arrangements

18Benefits in kind: amount treated as earnings

1

Section 109 (priority of Chapter 5 over Chapter 1 of Part 3 of the Act) is amended as follows.

2

In subsection (1)(a), for “the cash equivalent of the benefit of living accommodation” substitute “an amount”.

3

In subsection (2), for “of the cash equivalent” substitute “mentioned in subsection (1)(a)”.

4

In subsection (4), in the words before paragraph (a), for “cash equivalent of the benefit of the living accommodation” substitute “amount mentioned in subsection (1)(a)”.