# Income Tax (Earnings and Pensions) Act 2003, Section 63: The benefits code

Extent: E+W+S+N.I.

(1) In the employment income Parts “the benefits code” means—
this Chapter,
Chapter 3 (expenses payments),
Chapter 4 (vouchers and credit-tokens),
Chapter 5 (living accommodation),
Chapter 6 (cars, vans and related benefits),
Chapter 7 (loans), and
...
...
Chapter 10 (residual liability to charge)
...
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) The benefits code has effect subject to section 554Z2(2).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/63 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.