Section 64 Relationship between earnings and benefits code
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(1) This section applies if, apart from this section, the same benefit would give rise to two amounts (“A” and “B”)—
(a) A being an amount of earnings as defined in Chapter 1 of this Part, and
(b) B being an amount to be treated as earnings under the benefits code.
(2) In such a case—
(a) A constitutes earnings as defined in Chapter 1 of this Part, and
(b) the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.
(3) This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.
(4) In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part.
(5) ...
Amendments
Subs (5) omitted by Finance Act 2003 section 140 and Schedule 22 para 21 and repealed by Finance Act 2003 section 216 and Schedule 43 Part 3(4) in relation to shares and interest in shares acquired on or after 16 April 2003.
(6) ...
Amendments
Subs (6) omitted by Finance Act 2003 section 140 and Schedule 22 para 21 and repealed by Finance Act 2003 section 216 and Schedule 43 Part 3(4) in relation to shares and interest in shares acquired on or after 16 April 2003.
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