Part 3

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

Taxable benefits: the benefits code

General definitions for benefits code

Meaning of “employment” and related expressions
66
1
In the benefits code—
a
“employment” means a taxable employment under Part 2, and
b
“employed”, “employee” and “employer” have corresponding meanings.
2
Where a Chapter of the benefits code applies in relation to an employee—
a
references in that Chapter to “the employment” are to the employment of that employee, and
b
references in that Chapter to “the employer” are to the employer in respect of that employment.
3
For the purposes of the benefits code an employment is a “taxable employment under Part 2” in a tax year if the earnings from the employment for that year are (or would be if there were any) general earnings to which the charging provisions of Chapter 4 or 5 of Part 2 apply.
4
In subsection (3)—
a
the reference to an employment includes employment as a director of a company, and
b
“earnings” means earnings as defined in Chapter 1 of this Part.
5
In the benefits code “
lower-paid employment as a minister of religion
” has the same meaning as in Part 4 (see section 290D).
S. 66(5) inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 6