SCHEDULES

SCHEDULE 2U.K.Optional remuneration arrangements

Benefits in kind: amount treated as earningsU.K.

42U.K.In section 173 (loans to which Chapter 7 applies), in subsection (1A)(b), for the words from “provide” to the end substitute “ make provision about amounts which, in the case of a taxable cheap loan, are to be treated as earnings in certain circumstances ”.