SCHEDULES

SCHEDULE 2 U.K.Optional remuneration arrangements

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

41 U.K.In section 170 (orders etc relating to Chapter 6 of Part 3), in subsection (1)—

(a) after paragraph (c) insert—

“(ca) section 132A(5)(b) (corresponding provision with respect to optional remuneration arrangements),”;

(b) omit “or” at the end of paragraph (d);

(c) after paragraph (e) insert “, or

(f) section 147A(1)(b) (classic car: minimum value: optional remuneration arrangements).”