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Finance Act 2017
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16(1)Section 105 (cash equivalent: cost of accommodation not over £75,000) is amended as follows.U.K.
(2)In subsection (1), after “equivalent” insert “ or modified cash equivalent ”.
(3)After subsection (2) insert—
“(2A)The modified cash equivalent is equal to the rental value of the accommodation for the taxable period.”
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