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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 10 Taxable benefits: residual liability to charge

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Crossheading Introduction
Crossheading Cash equivalent of benefit treated as earnings
Crossheading Determination of the cost of the benefit
Crossheading Supplementary provisions
Crossheading Special rules for scholarships

Part 3 Employment income: earnings and benefits etc. treated as earnings
Chapter 10 Taxable benefits: residual liability to charge

Chapter 10 Taxable benefits: residual liability to charge

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Cash equivalent of benefit treated as earnings
Crossheading Determination of the cost of the benefit
Crossheading Supplementary provisions
Crossheading Special rules for scholarships