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Finance Act 2017

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Changes over time for: Paragraph 16

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There are currently no known outstanding effects for the Finance Act 2017, Paragraph 16. Help about Changes to Legislation

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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