Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 2

Taxable benefits: the benefits code

The benefits code

Relationship between earnings and benefits code
64
1
This section applies if, apart from this section, the same benefit would give rise to two amounts (“A” and “B”)—
a
A being an amount of earnings as defined in Chapter 1 of this Part, and
b
B being an amount to be treated as earnings under the benefits code.
2
In such a case—
a
A constitutes earnings as defined in Chapter 1 of this Part, and
b
the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.
3
This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.
4
In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 64(5)(6) repealed (with effect in accordance with Sch. 22 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 21(1), Sch. 43 Pt. 3(4)