{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-16.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/2/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 105 (cash equivalent: cost of accommodation not over £75,000) is amended as follows.\n(2) In subsection (1), after “equivalent” insert “ or modified cash equivalent ”.\n(3) After subsection (2) insert—\n“(2A) The modified cash equivalent is equal to the rental value of the accommodation for the taxable period.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/16",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}