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← Income Tax (Earnings and Pensions) Act 2003

Income Tax (Earnings and Pensions) Act 2003 s 64

Income Tax (Earnings and Pensions) Act 2003 s 64

s 64 Relationship between earnings and benefits code

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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