{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1065",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1065.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1065",
  "kind": "section",
  "number": "1065",
  "heading": "Exception for benefits treated as employment income etc",
  "text": "Section 1064 does not apply to expenses incurred—\n(a) in the provision for a person or persons mentioned in the first column of the table in this subsection of anything mentioned in the corresponding entry in the second column of the table, or\n(b) in connection with such provision.\nPerson benefiting\nBenefit\nA person employed in employment to which Part 3 of ITEPA 2003 (benefits etc treated as employment income) applies without the exclusion in section 290C of that Act (provisions of benefits code not applicable to lower-paid ministers of religion).\nSuch benefits as are mentioned in—\n(a)Chapter 6, 7 or 10 of Part 3 of ITEPA 2003 (cars and vans, loans and other benefits), or\n(b)section 223 of that Act (payments on account of director's tax).\nAny person.\nLiving accommodation which is (within the meaning of Chapter 5 of Part 3 of ITEPA 2003) provided by reason of the person's employment.\nThe spouse or civil partner, children or dependants of a person (“the employee”) employed by the company.\nA pension, annuity, lump sum, gratuity or other like benefit to be given on the employee's death or retirement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1065 substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 26"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1065",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}