Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 2Taxable benefits: the benefits code
The benefits code
63The benefits code
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), F3and
F1...
F1...
Chapter 10 (residual liability to charge)
F2...
F62
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F63
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F64
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F75
The benefits code has effect subject to section 554Z2(2).
64Relationship between earnings and benefits code
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.
F45
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F46
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F565Dispensations relating to benefits within provisions not applicable to lower-paid employment
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