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), F1and

  • F2...

  • F2...

  • Chapter 10 (residual liability to charge)

  • F3...

F4(2)

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F4(3)

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F4(4)

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F5(5)

The benefits code has effect subject to section 554Z2(2).