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), [F1and]

  • F2...

  • F2...

  • Chapter 10 (residual liability to charge)

  • F3...

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(5)The benefits code has effect subject to section 554Z2(2).]

Textual Amendments

F1Word in s. 63(1) inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 5(2)(a)

F2S. 63(1) entries repealed (with effect in accordance with Sch. 22 para. 20(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 20(1), Sch. 43 Pt. 3(4)

F3Words in s. 63(1) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 5(2)(b)

F4S. 63(2)-(4) omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 5(3)

F5S. 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