- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
203Cash equivalent of benefit treated as earnings
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Nodiadau Esboniadol
(1)The cash equivalent of an employment-related benefit is to be treated as earnings from the employment for the tax year in which it is provided.
(2)The cash equivalent of an employment-related benefit is the cost of the benefit less any part of that cost made good by the employee to the persons providing the benefit.
(3)The cost of an employment-related benefit is determined in accordance with section 204 unless—
(a)section 205 provides that the cost is to be determined in accordance with that section, or
(b)section 206 provides that the cost is to be determined in accordance with that section.
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