# Income Tax (Earnings and Pensions) Act 2003, Section 209: Meaning of “persons providing benefit”


For the purposes of this Chapter the persons providing a benefit are the person or persons at whose cost the benefit is provided.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/209 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.