Income Tax (Earnings and Pensions) Act 2003 section 707

Interpretation of this Chapter

Section 707 defines the key terms used throughout this Chapter relating to PAYE regulations and employer obligations.

  • "Employment" means any job where the general earnings are, or would be, subject to PAYE income tax
  • "Prescribed" means specified by PAYE regulations
  • "Taxable benefit" covers any non-cash advantage provided to an employee or a member of their family or household
  • These definitions ensure consistent interpretation across all the provisions in this Chapter

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