{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-69B",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-69B.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/69B",
  "kind": "section",
  "number": "69B",
  "heading": "Optional remuneration arrangements: supplementary",
  "text": "(1) For the purposes of the benefits code “the amount foregone”—\n(a) in relation to a benefit provided for an employee under type A arrangements means the amount of earnings mentioned in section 69A(3);\n(b) in relation to a benefit provided for an employee under type B arrangements means the amount of earnings mentioned in section 69A(4);\n(c) in relation to a benefit provided for an employee partly under type A arrangements and partly under type B arrangements, means the sum of the amounts foregone under the arrangements of each type.\n(2) Subsection (3) applies where, in order to determine the amount foregone with respect to a particular benefit mentioned in section 69A(3) or (4), it is necessary to apportion an amount of earnings to the benefit.\n(3) The apportionment is to be made on a just and reasonable basis.\n(4) In this section and section 69A references to a benefit provided for an employee include a benefit provided for a member of an employee's family or household.\n(5) In this section and section 69A—\n“benefit” includes any benefit or facility, regardless of its form and the manner of providing it;\n“earnings” means earnings within Chapter 1 of Part 3 (and includes a reference to amounts which would have been such earnings if the employee had received them).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 69A, 69B inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/69B",
    "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."
}