Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 2 U.K. Optional remuneration arrangements

Benefits in kind: amount treated as earnings U.K.

5 U.K. In section 88 (year in which earnings treated as received)—

(a) in subsection (1), after “87” insert “ or 87A ”;

(b) in subsection (2), after “87” insert “ or 87A ”.