# Finance Act 2017, Paragraph 54


In section 362 of ITEPA 2003 (deductions where non-cash voucher provided), in subsection (1)(a), for “87(1) (cash equivalent” substitute “ 87(1) or 87A(1) (amount in respect ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.