201 Employment-related benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 10
Taxable Benefits: Residual Liability to Charge

Introduction

201  Employment-related benefits

(1)     This Chapter applies to employment-related benefits.

(2)     In this Chapter—

“benefit” means a benefit or facility of any kind;

“employment-related benefit” means a benefit, other than an excluded

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