Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 10

Taxable benefits: residual liability to charge

Introduction

Excluded benefits
202
1
A benefit is an “excluded benefit” for the purposes of this Chapter if—
a
any of Chapters 3 to 9 of the benefits code applies to the benefit,
b
any of those Chapters would apply to the benefit but for an exception, or
c
the benefit consists in the right to receive, or the prospect of receiving, sums treated as earnings under section 221 (payments where employee absent because of sickness or disability).
2
In this section “exception”, in relation to the application of a Chapter of the benefits code to a benefit, means any enactment in the Chapter which provides that the Chapter does not apply to the benefit.
But for this purpose section 86 (transport vouchers under pre-26th March 1982 arrangements) is not an exception.