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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary provisions

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Section 207 Meaning of “annual rental value”
Section 208 Meaning of “market value”
Section 209 Meaning of “persons providing benefit”
Section 210 Power to exempt minor benefits

Chapter 10 Taxable benefits: residual liability to charge
Crossheading Supplementary provisions

Crossheading Supplementary provisions

From legislation.gov.uk

Contents

Section 207 Meaning of “annual rental value”
Section 208 Meaning of “market value”
Section 209 Meaning of “persons providing benefit”
Section 210 Power to exempt minor benefits