Clause 4

by inserting, immediately before the words “the annual value” in subsection (2)(c), the words “for the year of assessment 2014 and any preceding year of assessment,”;

by inserting, immediately after paragraph (c) of subsection (2), the following paragraph:“(ca)for the year of assessment 2015 and subsequent years of assessment, the annual value of any place of residence provided by the employer (or the part thereof occupied by the employee if the premises are shared with another) less the rent (if any) paid by the employee for the use of the premises;”; and

by deleting the words “31st December 2013” in subsection (20A)(f)(ii) and (h) and substituting in each case the words “31st December 2018”.