Income Tax (Earnings and Pensions) Act 2003

64Relationship between earnings and benefits codeU.K.
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(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.

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 64(5)(6) repealed (with effect in accordance with Sch. 22 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 21(1), Sch. 43 Pt. 3(4)