[203A Employment-related benefit provided under optional remuneration arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[203A  Employment-related benefit provided under optional remuneration arrangements]

[(1)     Where an employment-related benefit is provided pursuant to optional remuneration arrangements—

(a)     the relevant amount is to be treated as earnings from the employment for the tax year in which the benefit is provided, and

(b)     section 203(1) does not apply.

(2)     To find the relevant amount, first determine which (if any)

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