153.-Payments in respect of expenses.

(1) Subject to the provisions of this Chapter, where in any year a person is employed in [employment to which this Chapter applies⁷⁸] [ and sections 197AD and 197AE ⁷⁹ ] and by reason of his employment there are paid to him in respect of expenses any sums which, apart from this section, are not chargeable to tax as his income, those sums are to be treated as emoluments of the employment and accordingly chargeable to income tax under Schedule E.
(2) Subsection (1) above is without prejudice to any claim for deductions under section [ 197AG, ⁷⁹ ] 198, 201 [, 201AA⁸⁰] or 332(3).
(3) The reference in subsection (1) above to sums paid in respect of expenses includes any sums put at the employee's disposal by reason of his employment and paid away by him.

Benefits in kind