Part 3 Employment Income: Earnings and Benefits etc Treated as Earning
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 3 Employment Income: Earnings and Benefits etc Treated as Earning

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Taxable benefits: the benefits code

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(1)     In relation to times before 6th April 2003, references in the benefits code to “employmentâ€, “employedâ€, “employee†and “employer†are to be read in accordance with this paragraph.

(2)     In relation to [Chapters 3, 6, 7 and 10 of the benefits code (provisions not applicable before the tax year 2016–17 to lower-paid employments)], the references mentioned in sub-paragraph (1) are to be read in accordance with section 66 (meaning of employment and related expressions) but as if in subsection (1)(a) there were substituted “an employment to which Chapter 2 of Part 5 of ICTA applies†for “a taxable employment under Part 2â€.

(3)     In relation to any other Chapters of the benefits code, the references mentioned in sub-paragraph (1) are to be read in accordance with section 66 but as if in subsection (1)(a) there were substituted “an employment the emoluments of which fall to be assessed under Schedule E†for “a taxable employment under Part 2â€.

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(5)     This paragraph is subject to paragraphs 18(2), 24, 27(3), 29(4) and 31(2) of this Schedule.

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