# Income Tax (Earnings and Pensions) Act 2003, Section 64: Relationship between earnings and benefits code

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

(1) This section applies if, apart from this section, the same benefit would give rise to two amounts (“A” and “B”)—
(a) A being an amount of earnings as defined in Chapter 1 of this Part, and
(b) B being an amount to be treated as earnings under the benefits code.
(2) In such a case—
(a) A constitutes earnings as defined in Chapter 1 of this Part, and
(b) the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.
(3) This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.
(4) In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/64 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.