[270B Meaning of “relevant earnings amount” and “required time”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[270B  Meaning of “relevant earnings amount” and “required time”]

[(1)     For the purposes of section 270A, the “relevant earnings amount”, in the case of an employee provided with vouchers by an employer for any qualifying week in a tax year, means—

(a)     the aggregate of—

(i)     the amount of any relevant earnings for the tax year from employment by the employer, and

(ii)     any amounts treated under Chapters 2 to 12 of Part

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