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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 64
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Income Tax (Earnings and Pensions) Act 2003, Section 64 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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64Relationship between earnings and benefits codeU.K.
This section has no associated Explanatory Notes
(1)This section applies if, apart from this section, the same benefit would give rise to two amounts (“A” and “B”)—
(a)A being an amount of earnings as defined in Chapter 1 of this Part, and
(b)B being an amount to be treated as earnings under the benefits code.
(2)In such a case—
(a)A constitutes earnings as defined in Chapter 1 of this Part, and
(b)the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.
(3)This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.
(4)In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part.
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 64(5)(6) repealed (with effect in accordance with Sch. 22 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 21(1), Sch. 43 Pt. 3(4)
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