Section 202 — Income Tax (Earnings and Pensions) Act 2003: Excluded benefits

Excluded benefits 202 1 A benefit is an “ excluded benefit ” for the purposes of this Chapter if—

a any of Chapters 3 to 9 of the benefits code applies to the benefit, b any of those Chapters would apply to the benefit but for an exception, or c the benefit consists in the right to receive, or the prospect of receiving, sums treated as earnings under section 221 (payments where employee absent because of sickness or disability). 1A But a benefit provided to an employee or member of an employee's family or household is to be taken not to be an excluded benefit by virtue of subsection (1)(c) so far as it is provided under optional remuneration arrangements.

2 In this section “ exception ”, in relation to the application of a Chapter of the benefits code to a benefit, means any enactment in the Chapter which provides that the Chapter does not apply to the benefit. But for this purpose section 86 (transport vouchers under pre-26th March 1982 arrangements) is not an exception.