{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-63",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-63.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": "section/63",
  "kind": "section",
  "number": "63",
  "heading": "The benefits code",
  "text": "(1) In the employment income Parts “the benefits code” means—\nthis Chapter,\nChapter 3 (expenses payments),\nChapter 4 (vouchers and credit-tokens),\nChapter 5 (living accommodation),\nChapter 6 (cars, vans and related benefits),\nChapter 7 (loans), and\n...\n...\nChapter 10 (residual liability to charge)\n...\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) The benefits code has effect subject to section 554Z2(2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 63(1) inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 63(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/63",
    "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."
}