# Finance Act 2017, Paragraph 5


In section 88 (year in which earnings treated as received)—
(a) in subsection (1), after “87” insert “ or 87A ”;
(b) in subsection (2), after “87” insert “ or 87A ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.