Section 69B | Optional remuneration arrangements: supplementary ^F1

(1)For the purposes of the benefits code “the amount foregone”—^F1

(a)in relation to a benefit provided for an employee under type A arrangements means the amount of earnings mentioned in section 69A(3);^F1

(b)in relation to a benefit provided for an employee under type B arrangements means the amount of earnings mentioned in section 69A(4);^F1

(c)in relation to a benefit provided for an employee partly under type A arrangements and partly under type B arrangements, means the sum of the amounts foregone under the arrangements of each type.^F1

(2)Subsection (3) applies where, in order to determine the amount foregone with respect to a particular benefit mentioned in section 69A(3) or (4), it is necessary to apportion an amount of earnings to the benefit.^F1

(3)The apportionment is to be made on a just and reasonable basis.^F1

(4)In this section and section 69A references to a benefit provided for an employee include a benefit provided for a member of an employee's family or household.^F1

(5)In this section and section 69A—^F1

“benefit” includes any benefit or facility, regardless of its form and the manner of providing it;

“earnings” means earnings within Chapter 1 of Part 3 (and includes a reference to amounts which would have been such earnings if the employee had received them).