In this Chapter—

• F3“amount foregone” has the meaning given in section 69B of ITEPA;

• “authorised employer” has the meaning given by regulation 61C;

• “main relevant payment” means the relevant payment normally made to the specified employee at regular intervals of a week or more;

• “making good payment” means the payment referred to in regulation 61E(2) or 61G(2)(b);

• F4“optional remuneration arrangements” has the meaning given in section 69A of ITEPA;”

• “relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;

• F1“specified benefit” means any benefit treated as earnings under any of the following provisions of Part 3 of ITEPA (employment income: earnings and benefits etc. treated as earnings)—

  1. a

     section 87 (non-cash vouchers) except where section 694 (non-cash vouchers: treated as payments of PAYE income) of ITEPA applies,

  2. aa

     F5section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements),

  3. b

     section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies,

  4. ba

     F6section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements),

  5. c

     section 120 (car),

  6. ca

     F7section 120A (benefit of car treated as earnings: optional remuneration arrangements),

  7. d

     section 149 (car fuel),

  8. da

     F8section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements),

  9. e

     section 154 (van),

  10. ea

      F9section 154A (benefit of a van treated as earnings: optional remuneration arrangements),

  11. f

      section 160 (van fuel),

  12. fa

      F10section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements),

  13. g

      section 203 (employment-related benefit);

  14. ga

      F11section 203A (employment-related benefit provided under optional remuneration arrangements);

• “specified employee” means an employee to whom an authorised employer provides a specified benefit;

• “Taxable Amount of the Benefit” has the meaning given in regulation 61D(1).