SCHEDULES
SCHEDULE 2Optional remuneration arrangements
Benefits in kind: amount treated as earnings
19
In section 114 (cars, vans and related benefits), in subsection (2)—
(a)
in paragraph (a), for “the cash equivalent of” substitute “
an amount in respect of
”
;
(b)
in paragraph (b), for “the cash equivalent of” substitute “
an amount in respect of
”
;
(c)
in paragraph (c), for “the cash equivalent of” substitute “
an amount in respect of
”
;
(d)
in paragraph (d), for “the cash equivalent of” substitute “
an amount in respect of
”
.