14. In regulation 86 (information employer must provide for each employee)—
(a)in paragraph (1)—
(i)in sub-paragraph (c) for the words “section” to “as earnings)” substitute “section 87(1) (benefit of non-cash voucher treated as earnings) or 87A(1) (benefit of non-cash voucher treated as earnings: optional remuneration arrangements) of ITEPA”,
(ii)in sub-paragraph (d) for the words “section” to “as earnings)” substitute “section 94(1) (benefit of credit-token treated as earnings) or 94A(1) (benefit of credit-token treated as earnings: optional remuneration arrangements) of ITEPA”, and
(iii)in sub-paragraph (f) for the words “section” to “as earnings)” substitute “section 102 (benefit of living accommodation treated as earnings) or 103A (accommodation provided pursuant to optional remuneration arrangements: relevant amount) of ITEPA;”,
(b)in paragraph (3)—
(i)substitute the words “577(1) of ICTA” with “356(1) of ITEPA”, and
(ii)after “inclusion” omit the words “as mentioned in section 577(1)(a) of that Act”.