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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading General definitions for benefits code

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Section 66 Meaning of “employment” and related expressions
Section 67 Meaning of “director” and “full-time working director”
Section 68 Meaning of “material interest” in a company
Section 69 Extended meaning of “control”
Section 69A Optional remuneration arrangements
Section 69B Optional remuneration arrangements: supplementary

Chapter 2 Taxable benefits: the benefits code
Crossheading General definitions for benefits code

Crossheading General definitions for benefits code

From legislation.gov.uk

Contents

Section 66 Meaning of “employment” and related expressions
Section 67 Meaning of “director” and “full-time working director”
Section 68 Meaning of “material interest” in a company
Section 69 Extended meaning of “control”
Section 69A Optional remuneration arrangements
Section 69B Optional remuneration arrangements: supplementary