Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 19
Receipt of non-money earnings
Section 19 establishes the rules for determining when non-cash employment earnings are treated as received for income tax purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.