In paragraph (1)—

• F1...

• “excluded notional payments” means notional payments which an employer is treated as making by section 694 or 695 of ITEPA (non-cash vouchers and credit tokens) as a result of an employee using a non-cash voucher or credit token on behalf of the employer, except where the voucher or token is used as, or as part of, any scheme or arrangement the purpose, or one of the main purposes, of which is—

  1. a

     to provide the employee with money or an asset, or

  2. b

     to avoid the making of a relevant payment;

• “excluded pecuniary liabilities” means payments made to a person other than an employee to meet the employee’s liability to that other person, but which are not made—

  1. a

     in fulfilment (in whole or in part) of the employee’s right to a sum of money, nor

  2. b

     as, or as part of, any scheme or arrangement the purpose, or one of the main purposes, of which is to avoid the making of a relevant payment;

• “excluded relocation expenses” means payments in respect of removal expenses, as defined by section 272 of ITEPA (removal benefits and expenses to which section 271 applies), if, and to the extent that, they are payments of net PAYE income;

• “PAYE social security income” has the meaning given in section 683(5) of ITEPA;

• “United Kingdom social security pensions” means income which is taxable income in accordance with section 578 of ITEPA (UK social security pensions).