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StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 63 — Income Tax (Earnings and Pensions) Act 2003: The benefits code

Text of the provision Official document

The benefits code 63 1 In the employment income Parts “ the benefits code ” means— this Chapter, Chapter 3 (expenses payments), Chapter 4 (vouchers and credit-tokens), Chapter 5 (living accommodation), Chapter 6 (cars, vans and related benefits), Chapter 7 (loans), and ... ... Chapter 10 (residual liability to charge) ... 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 The benefits code has effect subject to section 554Z2(2).

Official source: legislation.gov.uk

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