# Finance Act 2017, Paragraph 59


In section 695 of ITEPA 2003 (benefit of credit-token treated as earnings), after subsection (1) insert—
“(1A) If the credit-token is provided pursuant to optional remuneration arrangements, the reference in subsection (1) to the amount ascertained under section 94(2) is to be read as a reference to what that amount would be were the credit-token provided otherwise than pursuant to optional remuneration arrangements.
In this subsection “optional remuneration arrangements” is to be interpreted in accordance with section 69A.”

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.