Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 2 U.K. Optional remuneration arrangements

Other amendments U.K.

50 (1) Section 19 of ITEPA 2003 (receipt of non-money earnings) is amended as follows. U.K.

(2) In subsection (2), after “94” insert “ or 94A ”.

(3) In subsection (3), after “87” insert “ or 87A ”.