Income Tax (Earnings and Pensions) Act 2003

63The benefits codeU.K.
This section has no associated Explanatory Notes

(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),

  • F1...

  • F1...

  • 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.

[F2(5)The benefits code has effect subject to section 554Z2(2).]

Textual Amendments

F1S. 63(1) entries repealed (with effect in accordance with Sch. 22 para. 20(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 20(1), Sch. 43 Pt. 3(4)

F2S. 63(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 8