Section 19 | Receipt of non-money earnings ^F1F2

(1)General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.

(2)If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings are to be treated as received in that year—

(3)If an amount is treated as earnings under section 87 or 87A (taxable benefits: non-cash vouchers), the earnings are to be treated as received in the tax year mentioned in section 88.^F3

(4)If subsection (2) or (3) does not apply, the earnings are to be treated as received at the time when the benefit is provided.