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Changes over time for: Cross Heading: The benefits code


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: The benefits code is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
The benefits codeU.K.
63The benefits codeU.K.
(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), [and]
...
...
Chapter 10 (residual liability to charge)
...
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(5)The benefits code has effect subject to section 554Z2(2).]
64Relationship between earnings and benefits codeU.K.
(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.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65Dispensations relating to benefits within provisions not applicable to lower-paid employmentU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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