55 Application of rules relating to earnings from employment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

55  Application of rules relating to earnings from employment

(1)     The following provisions apply in relation to the calculation of the deemed employment payment.

(2)     A “payment or benefit” means anything that, if received by an employee for performing the duties of an employment, would be earnings from the employment.

(3)     The amount of a payment or benefit is taken to

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