{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-707",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-707.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/707",
  "kind": "section",
  "number": "707",
  "heading": "Interpretation of this Chapter",
  "text": "In this Chapter—\n“employment” means any employment the general earnings from which are (or, apart from any regulations made by virtue of this Chapter, would be) PAYE income and related expressions are to be construed accordingly;\n“prescribed” means prescribed by PAYE regulations;\n“taxable benefit”, in relation to an employee, means any benefit provided or made available, otherwise than in the form of a payment of money, to the employee, or to a person who is a member of the employee’s family or household.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 707 substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/707",
    "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."
}