Section 19 Receipt of non-money earnings
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(1) General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.
(2) If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings are to be treated as received in that year—
section 81 (taxable benefits: cash vouchers),
section 94 (taxable benefits: credit-tokens),
Chapter 5 of Part 3 (taxable benefits: living accommodation),
Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits),
Chapter 7 of Part 3 (taxable benefits: loans),
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Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
section 222 (payments treated as earnings: payments on account of tax where deduction not possible),
section 223 (payments treated as earnings: payments on account of director's tax).
Amendments
1 “Chapter 8 of Part 3 (taxable benefits: notional loans in respect of acquisitions of shares)” and “Chapter 9 of Part 3 (taxable benefits: disposals of shares for more than market value)” omitted by Finance Act 2003 section 140 and Schedule 22 para 18 and repealed by section 216 and Schedule 43 Part 3(4) in relation to shares and interests in shares acquired on or after 16 April 2003.
(3) If an amount is treated as earnings under section 87 (taxable benefits: non-cash vouchers), the earnings are to be treated as received in the tax year mentioned in section 88.
(4) If subsection (2) or (3) does not apply, the earnings are to be treated as received at the time when the benefit is provided.
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