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

[69B  Optional remuneration arrangements: supplementary]

[(1)     For the purposes of the benefits code “the amount foregone”—

(a)     in relation to a benefit provided for an employee under type A arrangements means the amount of earnings mentioned in section 69A(3);

(b)     in relation to a benefit provided for an employee under type B arrangements means

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