[F1InterpretationU.K.
61A. In this Chapter—
“authorised employer” has the meaning given by regulation 61C;
“main relevant payment” means the relevant payment normally made to the specified employee at regular intervals of a week or more;
“making good payment” means the payment referred to in regulation 61E(2) or 61G(2)(b);
“specified benefit” means any benefit treated as earnings under Chapter 6 (cars, vans and related benefits) or Chapter 10 (residual liability to charge) of Part 3 of ITEPA (employment income: earnings and benefits etc. treated as earnings);
“specified employee” means an employee to whom an authorised employer provides a specified benefit;
“Taxable Amount of the Benefit” has the meaning given in regulation 61D(1).]
Textual Amendments
F1Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6