# Income Tax (Earnings and Pensions) Act 2003, Section 707: Interpretation of this Chapter

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

In this Chapter—
“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;
“prescribed” means prescribed by PAYE regulations;
“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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/707 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-707
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.