Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 10 U.K. Taxable benefits: residual liability to charge

Supplementary provisions U.K.

209 Meaning of “persons providing benefit” U.K.

For the purposes of this Chapter the persons providing a benefit are the person or persons at whose cost the benefit is provided.