398 Valuation of benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Valuation of benefits etc

398  Valuation of benefits

(1)     In the case of a cash benefit, for the purposes of this Chapter the amount of a benefit is taken to be the amount received.

(2)     In the case of a non-cash benefit, for the purposes of this Chapter the amount of a benefit is taken to be the

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