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Income Tax (Earnings and Pensions) Act 2003

Chapter 3 Taxable benefits: expenses payments

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Section 70 Sums in respect of expenses
Section 71 Meaning of paid or put at disposal by reason of the employment
Section 72 Sums in respect of expenses treated as earnings

Part 3 Employment income: earnings and benefits etc. treated as earnings
Chapter 3 Taxable benefits: expenses payments

Chapter 3 Taxable benefits: expenses payments

From legislation.gov.uk

Contents

Section 70 Sums in respect of expenses
Section 71 Meaning of paid or put at disposal by reason of the employment
Section 72 Sums in respect of expenses treated as earnings