{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-174",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-174.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/6/paragraph/174",
  "kind": "paragraph",
  "number": "174",
  "heading": null,
  "text": "(1) Amend section 10 (Class 1A National Insurance contributions: benefits in kind etc.) as follows.\n(2) For subsection (1)(a) substitute—\n“(a) for any tax year an earner is chargeable to income tax under ITEPA 2003 on an amount of general earnings received by him from any employment (“the relevant employment”),”.\n(3) For subsection (1)(b) substitute—\n“(b) the relevant employment is both—\n(i) employed earner’s employment, and\n(ii) an employment, other than an excluded employment, within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),”.\n(4) In subsection (1)(c) for “emolument” substitute “ general earnings ”.\n(5) In subsection (1) in the words after paragraph (c) for “emolument” substitute “ general earnings ”.\n(6) In subsection (2)(b) for “emolument” substitute “ general earnings ”.\n(7) In subsection (4)—\n(a) for “emolument” substitute “ general earnings ”;\n(b) for “it” substitute “ them ”.\n(8) In subsection (6) for “emolument as is taken” substitute “ general earnings as are taken ”.\n(9) For subsection (7) substitute—\n“(7) In calculating for the purposes of this section the amount of general earnings received by an earner from an employment, a deduction under any of the excluded provisions is to be disregarded.\nThis subsection does not apply in relation to a deduction if subsection (7A) applies in relation to it.\n(7A) Where—\n(a) a deduction in respect of a matter is allowed under an excluded provision, and\n(b) the amount deductible is at least equal to the whole of any corresponding amount which would (but for this section) fall by reference to that matter to be included in the general earnings mentioned in subsection (7),\nthe whole of the corresponding amount shall be treated as not included.\n(7B) For the purposes of subsections (7) and (7A) “excluded provision” means—\n(a) any provision of Chapter 2 of Part 5 of ITEPA 2003 (deductions for employee’s expenses), other than section 352 (limited deduction for agency fees paid by entertainers), and\n(b) any provision of Chapter 5 of Part 5 of ITEPA 2003 (deductions for earnings representing benefits or reimbursed expenses).”\n(10) For subsection (8)(a) substitute—\n“(a) modify the effect of subsections (7) and (7A) above by amending subsection (7B) so as to include any enactment contained in the Income Tax Acts within the meaning of “excluded provision”; or”.\n(11) In subsection (8)(b)—\n(a) for “subsection (7)” substitute “ subsections (7) to (7B) ”;\n(b) for “under Schedule E” substitute “ on employment income ”.\n(12) In subsection (9)(a) for “emoluments” substitute “ general earnings ”.\n(13) Omit subsection (10).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/174",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}