Section 71 — Income Tax (Earnings and Pensions) Act 2003: Meaning of paid or put at disposal by reason of the employment

Meaning of paid or put at disposal by reason of the employment 71 1 If an employer pays a sum in respect of expenses to an employee it is to be treated as paid by reason of the employment unless—

a the employer is an individual, and b the payment is made in the normal course of the employer’s domestic, family or personal relationships.

2 If an employer puts a sum at an employee’s disposal in respect of expenses it is to be treated as put at the employee’s disposal by reason of the employment unless—

a the employer is an individual, and b the sum is put at the employee’s disposal in the normal course of the employer’s domestic, family or personal relationships.