[144A.-Payments etc. received free of tax.  

(1) In any case where-

(a) an employer is treated, by virtue of any of sections 203B to 203I, as having made a payment of income of an employee which is assessable to income tax under Schedule E,
(b) the employer is required, by virtue of section 203J(3), to account for an amount of income tax ("the due amount") in respect of that payment, and
(c) the employee does not, before the end of the period of thirty days from the date on which the employer is treated as making that payment, make good the due amount to the employer,

the due amount shall be treated as [emoluments of the employment and charged to income tax under Schedule E for the tax year in which the date mentioned in paragraph (c) falls

⁵²].
(2) In this section any reference to an employer [in relation to any provision of sections 203B to 203J, is a reference to the person taken to be the employer for the purposes of that provision and⁵³] includes a reference to a person who is treated as making a payment by virtue of section 203C(2)⁵⁴.]

Living accommodation

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52 2002 s.37 and Schedule 6 para.4 for 2002-03 and subsequent years of assessment. Previously "income of the employee which arises on the date mentioned in paragraph (c) above and is assessable to income tax under Schedule E". 53 1998 s.69(4), (5) (and see subs.(6)) in relation to payments made, assets provided and vouchers received at any time on or after 6 April 1998 and in relation to any use of a credit-token on or after that date. 54 1994 s.132.