Income Tax (Earnings and Pensions) Act 2003(c. 1) - Explanatory Notes

Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Example 3

£150(Pe) – £50(E) = £100

Chapter 10: Taxable benefits: residual liability to charge

Overview

Section 209: Meaning of “persons providing benefit”

827. This section derives from section 154(3) of ICTA and identifies the person providing the benefit.