SCHEDULES

SCHEDULE 2U.K.Optional remuneration arrangements

Benefits in kind: amount treated as earningsU.K.

31(1)Section 146 (cars that run on road fuel gas) is amended as follows.U.K.

(2)In subsection (1), in the words before paragraph (a), after “applies” insert “ for the purposes of sections 121 and 121B ”.

(3)In subsection (2), after “121(1)” insert “ or (as the case may be) step 1 of section 121B(1) ”.