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9. In Regulation 31 —
(a)for the words “30 days” there shall be substituted the words “61 days”;
(b)for paragraph (d) there shall be substituted—
“(d)any emoluments which the employee is treated by subsection (1) of section 141 of the Income and Corporation Taxes Act 1988(1) as having received in that year by reason of the provision of a non-cash voucher by the employer;
(da)any emoluments which the employee is treated by subsection (1) of section 142 of that Act as having received in that year by reason of the provision of a credit-token by the employer;
(db)any living accommodation which has been provided for the employee or for members of his family or household by the employer and of the amount of any emoluments of which the employee is treated by virtue of section 145 or 146 of that Act, or by virtue of those sections together, as being in receipt in respect of that accommodation;”;
(c)for the words “director’s or higher paid employment within the meaning of section 69 of the Finance Act 1976” there shall be substituted the words “employment to which Chapter II of Part V of the Income and Corporation Taxes Act 1988 applies”.
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