EIM20600 – The benefits code: expenses payments

Part 3 Chapter 3 ITEPA 2003

EIM20601Expenses payments within the benefits code: scope
EIM20602Expenses payments otherwise chargeable to income tax
EIM20603Expenses payments chargeable by virtue of Sections 70 to 72 ITEPA 2003
EIM20604Expenses paid by an employer to a third party
EIM20605Expenses payments chargeable under Sections 22 or 26 ITEPA 2003
EIM20607Example of deductions due in respect of expenses payments received
EIM20610Deductions due in respect of expenses payments received