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Income Tax (Earnings and Pensions) Act 2003

Crossheading Cash equivalent of benefit treated as earnings

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Section 203 Cash equivalent of benefit treated as earnings
Section 203A Employment-related benefit provided under optional remuneration arrangements

Chapter 10 Taxable benefits: residual liability to charge
Crossheading Cash equivalent of benefit treated as earnings

Crossheading Cash equivalent of benefit treated as earnings

From legislation.gov.uk

Contents

Section 203 Cash equivalent of benefit treated as earnings
Section 203A Employment-related benefit provided under optional remuneration arrangements