SCHEDULES

SCHEDULE 2 U.K. Optional remuneration arrangements

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

18 (1) Section 109 (priority of Chapter 5 over Chapter 1 of Part 3 of the Act) is amended as follows. U.K.

(2) In subsection (1)(a), for “the cash equivalent of the benefit of living accommodation” substitute “ an amount ”.

(3) In subsection (2), for “of the cash equivalent” substitute “ mentioned in subsection (1)(a) ”.

(4) In subsection (4), in the words before paragraph (a), for “cash equivalent of the benefit of the living accommodation” substitute “ amount mentioned in subsection (1)(a) ”.