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Legislation

Income Tax (Earnings and Pensions) Act 2003

Part 3 Employment income: earnings and benefits etc. treated as earnings

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Chapter 1 Earnings
Chapter 2 Taxable benefits: the benefits code
Chapter 3 Taxable benefits: expenses payments
Chapter 4 Taxable benefits: vouchers and credit-tokens
Chapter 5 Taxable benefits: living accommodation
Chapter 6 Taxable benefits: cars, vans and related benefits
Chapter 7 Taxable benefits: loans
Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares
Chapter 9 Taxable benefits: disposals of shares for more than market value
Chapter 10 Taxable benefits: residual liability to charge
Chapter 11 Taxable benefits: exclusion of lower-paid employments from parts of benefits code
Chapter 12 Other amounts treated as earnings

Income Tax (Earnings and Pensions) Act 2003
Part 3 Employment income: earnings and benefits etc. treated as earnings

Part 3 Employment income: earnings and benefits etc. treated as earnings

From legislation.gov.uk

Contents

Chapter 1 Earnings
Chapter 2 Taxable benefits: the benefits code
Chapter 3 Taxable benefits: expenses payments
Chapter 4 Taxable benefits: vouchers and credit-tokens
Chapter 5 Taxable benefits: living accommodation
Chapter 6 Taxable benefits: cars, vans and related benefits
Chapter 7 Taxable benefits: loans
Chapter 8 Taxable benefits: notional loans in respect of acquisitions of shares
Chapter 9 Taxable benefits: disposals of shares for more than market value
Chapter 10 Taxable benefits: residual liability to charge
Chapter 11 Taxable benefits: exclusion of lower-paid employments from parts of benefits code
Chapter 12 Other amounts treated as earnings