SCHEDULES

SCHEDULE 7 U.K. Transitionals and savings

Part 3 U.K. Employment income: earnings and benefits etc. treated as earning

Taxable benefits: living accommodation U.K.

21 (1) Section 107 (special rule for calculating cost of providing accommodation) does not apply if the employee first occupied the living accommodation before 31st March 1983. U.K.

(2) Nothing in this paragraph affects the operation of section 107 as applied by section 398(2)(b) or 415(2)(b).