Chapter 3 – Taxable benefits: expenses payments (ss 70-72)

Contents

Section 70 – Sums in respect of expenses [ITEPA 2003 s 70] Section commentary
Section 71 – Meaning of paid or put at disposal by reason of the employment [ITEPA 2003 s 71] Section commentary
Section 72 – Sums in respect of expenses treated as earnings [ITEPA 2003 s 72] Section commentary

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