Modifications etc. (not altering text)
C1Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10
In this Chapter—
“employment” means any employment the general earnings from which are (or, apart from any regulations made by virtue of [F1this 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
F1Words in s. 707 substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(5)