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

Chapter 2U.K.Taxable benefits: the benefits code

The benefits codeU.K.

63The benefits codeU.K.

(1)In the employment income Parts “the benefits code” means—

(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—

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F1S. 63(1) entries repealed (with effect in accordance with Sch. 22 para. 20(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 20(1), Sch. 43 Pt. 3(4)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