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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary provisions

  • 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
  1. Supplementary provisions
  2. Meaning of “persons providing benefit”

Section 209 | Meaning of “persons providing benefit”

From legislation.gov.uk

For the purposes of this Chapter the persons providing a benefit are the person or persons at whose cost the benefit is provided.

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