Income Tax (Earnings and Pensions) Act 2003

707 Interpretation of this Chapter U.K.

In this Chapter—

• “employment” means any employment the general earnings from which are (or, apart from any regulations made by virtue of [F1 this Chapter], would be) PAYE income and related expressions are to be construed accordingly;

• “prescribed” means prescribed by PAYE regulations;

• “taxable benefit”, in relation to an employee, means any benefit provided or made available, otherwise than in the form of a payment of money, to the employee, or to a person who is a member of the employee’s family or household.

Textual Amendments

F1 Words in s. 707 substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(5)