[61F Sections 61D and 61E: application of rules relating to earnings from employment]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61F  Sections 61D and 61E: application of rules relating to earnings from employment]

[(1)     The following provisions apply for the purposes of sections 61D and 61E.

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

(3)     The

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