Income Tax (Earnings and Pensions) Act 2003

707Interpretation of this ChapterU.K.

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In this Chapter—

  • “employment” means any employment the general earnings from which are (or, apart from any regulations made by virtue of [F1this Chapter], would be) PAYE income and related expressions are to be construed accordingly;

  • “prescribed” means prescribed by PAYE regulations;

  • “taxable benefit”, in relation to an employee, means any benefit provided or made available, otherwise than in the form of a payment of money, to the employee, or to a person who is a member of the employee’s family or household.

Textual Amendments

F1Words in s. 707 substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(5)