Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 2Taxable benefits: the benefits code
The benefits code
63The benefits code
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),
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Chapter 10 (residual liability to charge), and
Chapter 11 (exclusion of lower-paid employments from parts of benefits code).
2
If an employment is an excluded employment, the general effect of section 216(1) (provisions not applicable to lower-paid employments) is that only the following Chapters apply to the employment—
this Chapter,
Chapter 4 (vouchers and credit-tokens),
Chapter 5 (living accommodation), and
Chapter 11 (exclusion of lower-paid employments from parts of benefits code).
3
Section 216(5) and (6) explain and restrict the effect of section 216(1).
4
In the benefits code “excluded employment” means an employment to which the exclusion in section 216(1) applies.