Finance Act 2017

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) ”.