UK Parliament / Open data

Finance Bill

I beg to move amendment 22, page 14, leave out lines 7 to 10 and insert—

““(1A) Where this Chapter applies to any living accommodation—

(a) the living accommodation is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is provided to any of those persons constitute a fair bargain), and

(b) sections 102 to 108 provide for the cash equivalent of the benefit of the living accommodation to be treated as earnings.””

Type
Proceeding contribution
Reference
612 c67 
Session
2016-17
Chamber / Committee
House of Commons chamber
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