Statute
Section 707 — Income Tax (Earnings and Pensions) Act 2003: Interpretation of this Chapter
Text of the provision Official document
Interpretation of this Chapter 707 In this Chapter— “ employment ” means any employment the general earnings from which are (or, apart from any regulations made by virtue of this Chapter , would be) PAYE income and related expressions are to be construed accordingly; “ prescribed ” means prescribed by PAYE regulations; “ taxable benefit ”, in relation to an employee, means any benefit provided or made available, otherwise than in the form of a payment of money, to the employee, or to a person who is a member of the employee’s family or household.
Official source: legislation.gov.uk
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