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Section 12

subsection 77C(1) of the principal Act is amended—

of Finance (No. 2) Act 2014

ActIn forceProvision 12 of 30
Section 12

(a)

in paragraph (a), by deleting the words “other than gains or profits in respect of the use or enjoyment of benefits provided by his employer under paragraph 13(1)(b) or

(1)

(c)

”; and

(b)

in paragraph (c), by deleting the words “for a period of twelve months”.

Finance (No. 2)

13

amendment of section 91