402 Meaning of “benefit”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

402  Meaning of “benefit”

(1)     In this Chapter “benefit” includes anything in respect of which, were it received for performance of the duties of the employment, an amount—

(a)     would be taxable earnings from the employment, or

(b)     would be such earnings apart from an earnings-only exemption.

This is subject to subsections (2) to (4).

(2)

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