• Home
  • Tax Law Online
  • ITEPA2003 | 2009 | Section 63 The benefits code

Section 63 The benefits code

Contents | Previous section | Next section
Section_bannerLearn more
Kindle_icon_40x40
£8.04 on Kindle
store UK | US (non-UK customers) | sneak peak
Pdf-icon_40x40
£20 eBook download

(1) In the employment income Parts “the benefits code” means—

this Chapter,

Chapter 3 (expenses payments),

Chapter 4 (vouchers and credit-tokens),

Chapter 5 (living accommodation),

Chapter 6 (cars, vans and related benefits),

Chapter 7 (loans),

...1

...1

Chapter 10 (residual liability to charge), and

Chapter 11 (exclusion of lower-paid employments from parts of benefits code).

Amendments

1 Chapter 8 and Chapter 9 omitted by Finance Act 2003 section 140 and Schedule 22 para 20 and repealed by Finance Act 2003 section 216 and Schedule 43 Part 3(4) in relation to shares and interests in shares acquired on or after 16 April 2003.

(2) If an employment is an excluded employment, the general effect of section 216(1) (provisions not applicable to lower-paid employments) is that only the following Chapters apply to the employment—

this Chapter,

Chapter 4 (vouchers and credit-tokens),

Chapter 5 (living accommodation), and

Chapter 11 (exclusion of lower-paid employments from parts of benefits code).

(3) Section 216(5) and (6) explain and restrict the effect of section 216(1).

(4) In the benefits code “excluded employment” means an employment to which the exclusion in section 216(1) applies.

Contents | Previous section | Next section