Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 2 U.K. Taxable benefits: the benefits code

The benefits code U.K.

F1 65 Dispensations relating to benefits within provisions not applicable to lower-paid employment U.K.

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Textual Amendments

F1 S. 65 omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(2) (with s. 12(6)(7))