Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 69B — Optional remuneration arrangements: supplementary
Optional remuneration arrangements: supplementary 69B 1 For the purposes of the benefits code “the amount foregone”— a in relation to a benefit provided for an employee under type A arrangements…
Section 70 — Sums in respect of expenses
Sums in respect of expenses 70 1 This Chapter applies to a sum paid to an employee in a tax year if the sum— a is paid to the employee in respect of expenses, and b is so paid by reason of the…
Section 71 — 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…
Section 72 — Sums in respect of expenses treated as earnings
Sums in respect of expenses treated as earnings 72 1 If this Chapter applies to a sum, the sum is to be treated as earnings from the employment for the tax year in which it is paid or paid away. 2…
Section 73 — Cash vouchers to which this Chapter applies
Cash vouchers to which this Chapter applies 73 1 This Chapter applies to a cash voucher provided for an employee by reason of the employment which is received by the employee. 2 A cash voucher…
Section 74 — Provision for, or receipt by, member of employee’s family
Provision for, or receipt by, member of employee’s family 74 For the purposes of this Chapter any reference to a cash voucher being provided for or received by an employee includes a reference to it…
Section 75 — Meaning of “cash voucher”
Meaning of “cash voucher” 75 1 In this Chapter “ cash voucher ” means a voucher, stamp or similar document capable of being exchanged for a sum of money which is— a greater than, b equal to, or c not…
Section 76 — Sickness benefits-related voucher
Sickness benefits-related voucher 76 1 This section applies where— a the expense incurred by the person at whose cost a voucher, stamp or similar document is provided (“the provision expense”)…
Section 77 — Apportionment of cost of provision of voucher
Apportionment of cost of provision of voucher 77 If a person incurs expense in or in connection with the provision of vouchers, stamps or similar documents for two or more employees as members of a…
Section 78 — Voucher made available to public generally
Voucher made available to public generally 78 This Chapter does not apply to a cash voucher if— a it is of a kind made available to the public generally, and b it is provided to the employee or a…
Section 79 — Voucher issued under approved scheme
Voucher issued under approved scheme 79 1 This Chapter does not apply to a cash voucher received by an employee if— a it is issued under a scheme, and b at the time when it is received the scheme is…
Section 80 — Vouchers where payment of sums exempt from tax
Vouchers where payment of sums exempt from tax 80 This Chapter does not apply to a cash voucher if it is— a a document intended to enable a person to obtain payment of a sum which would not have…
Section 81 — Benefit of cash voucher treated as earnings
Benefit of cash voucher treated as earnings 81 1 The cash equivalent of the benefit of a cash voucher to which this Chapter applies is to be treated as earnings from the employment for the tax year…
Section 82 — Non-cash vouchers to which this Chapter applies
Non-cash vouchers to which this Chapter applies 82 1 This Chapter applies to a non-cash voucher provided for an employee by reason of the employment which is received by the employee. 2 A non-cash…
Section 83 — Provision for, or receipt by, member of employee’s family
Provision for, or receipt by, member of employee’s family 83 For the purposes of this Chapter any reference to a non-cash voucher being provided for or received by an employee includes a reference to…
Section 84 — Meaning of “non-cash voucher”
Meaning of “non-cash voucher” 84 1 In this Chapter “ non-cash voucher ” means— a a voucher, stamp or similar document or token which is capable of being exchanged for money, goods or services, ab a…
Section 85 — Non-cash voucher made available to public generally
Non-cash voucher made available to public generally 85 This Chapter does not apply to a non-cash voucher if— a it is of a kind made available to the public generally, and b it is provided to the…
Section 86 — Transport vouchers under pre-26th March 1982 arrangements
Transport vouchers under pre-26th March 1982 arrangements 86 1 This Chapter does not apply to a transport voucher provided for an employee of a passenger transport undertaking under arrangements in…
Section 87 — Benefit of non-cash voucher treated as earnings
Benefit of non-cash voucher treated as earnings 87 1 The cash equivalent of the benefit of a non-cash voucher to which this Chapter applies is to be treated as earnings from the employment for the…
Section 87A — Benefit of non-cash voucher treated as earnings: optional remuneration arrangements
Benefit of non-cash voucher treated as earnings: optional remuneration arrangements 87A 1 Where a non-cash voucher to which this Chapter applies is provided pursuant to optional remuneration…
Section 88 — Year in which earnings treated as received
Year in which earnings treated as received 88 1 In the case of a non-cash voucher other than a cheque voucher, the amount treated as earnings under section 87 or 87A is to be treated as received— a…
Section 89 — Reduction for meal vouchers
Reduction for meal vouchers 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 90 — Credit-tokens to which this Chapter applies
Credit-tokens to which this Chapter applies 90 1 This Chapter applies to a credit-token provided for an employee by reason of the employment which is used by the employee to obtain money, goods or…
Section 91 — Provision for, or use by, member of employee’s family
Provision for, or use by, member of employee’s family 91 For the purposes of this Chapter— a any reference to a credit-token being provided for an employee includes a reference to it being provided…
Section 92 — Meaning of “credit-token”
Meaning of “credit-token” 92 1 In this Chapter “ credit-token ” means a credit card, debit card or other card, a token, a document or other object given to a person by another person (“X”) who…
Section 93 — Credit-token made available to public generally
Credit-token made available to public generally 93 This Chapter does not apply to a credit-token if— a it is of a kind made available to the public generally, and b it is provided to the employee or…
Section 94 — Benefit of credit-token treated as earnings
Benefit of credit-token treated as earnings 94 1 On each occasion on which a credit-token to which this Chapter applies is used by the employee in a tax year to obtain money, goods or services, the…
Section 94A — Benefit of credit-token treated as earnings: optional remuneration arrangements
Benefit of credit-token treated as earnings: optional remuneration arrangements 94A 1 If the conditions in subsections (2) and (3) are met in relation to any occasions on which a credit-token to…
Section 95 — Disregard for money, goods or services obtained
Disregard for money, goods or services obtained 95 1 This section applies if the cash equivalent of the benefit of a cash voucher, a non-cash voucher or a credit-token or the relevant amount in…
Section 96 — Dispensations relating to vouchers or credit-tokens
Dispensations relating to vouchers or credit-tokens 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 96A — Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits
Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits 96A 1 The Treasury may by regulations provide for exemption from any liability that would otherwise arise by virtue…
Section 97 — Living accommodation to which this Chapter applies
Living accommodation to which this Chapter applies 97 1 This Chapter applies to living accommodation provided for— a an employee, or b a member of an employee’s family or household, by reason of the…
Section 98 — Accommodation provided by local authority
Accommodation provided by local authority 98 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration…
Section 99 — Accommodation provided for performance of duties
Accommodation provided for performance of duties 99 1 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional…
Section 100 — Accommodation provided as result of security threat
Accommodation provided as result of security threat 100 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional…
Section 100A — Homes outside UK owned through company etc
Homes outside UK owned through company etc 100A 1 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional…
Section 100B — Section 100A(1): exceptions
Section 100A(1): exceptions 100B 1 Section 100A(1) does not apply if subsection (2), (3) or (4) applies. 2 This subsection applies if— a the company's interest in the property was acquired directly…
Section 101 — Chevening House
Chevening House 101 In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) does not apply…
Section 102 — Benefit of living accommodation treated as earnings
Benefit of living accommodation treated as earnings 102 1 This section applies if living accommodation to which this Chapter applies is provided in any period (“the taxable period”) — a which…
Section 103 — Method of calculating cash equivalent
Method of calculating cash equivalent 103 1 The cash equivalent is calculated— a under section 105 if the cost of providing the living accommodation does not exceed £75,000; and b under section 106…
Section 103A — Accommodation provided pursuant to optional remuneration arrangements: relevant amount
Accommodation provided pursuant to optional remuneration arrangements: relevant amount 103A 1 To find the relevant amount, first determine which (if any) is the greater of— a the modified cash…
Section 104 — General rule for calculating cost of providing accommodation
General rule for calculating cost of providing accommodation 104 For any tax year the cost of providing living accommodation is given by the formula— A + 1 - P where— A is any expenditure incurred in…
Section 105 — Cash equivalent: cost of accommodation not over £75,000
Cash equivalent: cost of accommodation not over £75,000 105 1 The cash equivalent or modified cash equivalent is to be calculated under this section if the cost of providing the living accommodation…
Section 105A — Lease premiums
Lease premiums 105A 1 For the purposes of section 105(4B)(b) an amount is attributed to the relevant period “in respect of a lease premium” if— a the property consists of premises, or a part of…
Section 105B — Lease premiums in the case of leases with break clauses
Lease premiums in the case of leases with break clauses 105B 1 This section applies to a lease (“the original lease”) that contains one or more relevant break clauses. 2 For the purposes of this…
Section 106 — Cash equivalent: cost of accommodation over £75,000
Cash equivalent: cost of accommodation over £75,000 106 1 The cash equivalent or modified cash equivalent is calculated under this section if the cost of providing the living accommodation exceeds…
Section 107 — Special rule for calculating cost of providing accommodation
Special rule for calculating cost of providing accommodation 107 1 This section contains a special rule for calculating the cost of providing living accommodation which— a operates for the purposes…
Section 108 — Cash equivalent: accommodation provided for more than one employee
Cash equivalent: accommodation provided for more than one employee 108 1 If, for the whole or part of a tax year, the same living accommodation is provided for more than one employee at the same…
Section 109 — Priority of this Chapter over Chapter 1 of this Part
Priority of this Chapter over Chapter 1 of this Part 109 1 This section applies if— a under this Chapter an amount is to be treated as earnings from an employee’s employment for a tax year, and b…
Section 110 — Meaning of “annual value”
Meaning of “annual value” 110 1 For the purposes of this Chapter the “annual value” of living accommodation is the rent which might reasonably be expected to be obtained on a letting from year to…