Section 64 — Income Tax (Earnings and Pensions) Act 2003: Relationship between earnings and benefits code

Relationship between earnings and benefits code 64 1 This section applies if, apart from this section, the same benefit would give rise to two amounts (“ A ” and “ B ”)—

a A being an amount of earnings as defined in Chapter 1 of this Part, and b B being an amount to be treated as earnings under the benefits code.

2 In such a case—

a A constitutes earnings as defined in Chapter 1 of this Part, and b the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.

3 This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.

4 In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .