394 Charge on benefit to which this Chapter applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

394  Charge on benefit to which this Chapter applies

(1)     If a benefit to which this Chapter applies is received by an individual, the amount of the benefit counts as employment income of the individual for the relevant tax year.

[(1A)     Subsection (1) does not apply in relation to the benefit if the total amount of the benefits to which this Chapter applies received by the individual in the relevant tax year does not exceed £100.]

(2)     If a benefit to which this Chapter applies is received by a person who is not an individual, the [person who is (or persons who

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