Version Superseded: 27/04/2017
Point in time view as at 03/08/2005. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 202 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.
(1)A benefit is an “excluded benefit” for the purposes of this Chapter if—
(a)any of Chapters 3 to 9 of the benefits code applies to the benefit,
(b)any of those Chapters would apply to the benefit but for an exception, or
(c)the benefit consists in the right to receive, or the prospect of receiving, sums treated as earnings under section 221 (payments where employee absent because of sickness or disability).
(2)In this section “exception”, in relation to the application of a Chapter of the benefits code to a benefit, means any enactment in the Chapter which provides that the Chapter does not apply to the benefit.
But for this purpose section 86 (transport vouchers under pre-26th March 1982 arrangements) is not an exception.
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