[289E Anti-avoidance]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[289E Ìý´¡²Ô³Ù¾±-²¹±¹´Ç¾±»å²¹²Ô³¦±ð±Õ

[(1)     This section applies if conditions A to C are met.

(2)     Condition A is that, pursuant to arrangements, an amount—

(a)     is paid or reimbursed to an employee in respect of expenses, or

(b)     is treated as earnings of an employee as a result of the provision of a benefit,

which,

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