[69A Optional remuneration arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[69A  Optional remuneration arrangements]

[(1)     Subsections (2) to (7) have effect for the purposes of the benefits code.

(2)     A benefit provided for an employee is provided under “optional remuneration arrangements” so far as it is provided under arrangements of type A or B (regardless of whether those arrangements are made before or after the beginning of the person's employment).

(3)     “Type A arrangements” are arrangements under which, in return for the benefit, the employee gives up the right

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