SCHEDULES

SCHEDULE 2 U.K.Optional remuneration arrangements

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

9 (1) Section 99 (accommodation provided for performance of duties) is amended as follows. U.K.

(2) In subsection (1), for “This Chapter” substitute “ In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) ”.

(3) In subsection (2), for “This Chapter” substitute “ In section 102 (benefit of accommodation treated as earnings) subsection (1A) ”.