# The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016, Regulation 3: Amendment of regulation 61A


In regulation 61A (interpretation), for the definition of “specified benefit” substitute—
““specified benefit” means any benefit treated as earnings under any of the following provisions of Part 3 of ITEPA (employment income: earnings and benefits etc. treated as earnings)—
(a) section 87 (non-cash vouchers) except where section 694 (non-cash vouchers: treated as payments of PAYE income) of ITEPA applies,
(b) section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies,
(c) section 120 (car),
(d) section 149 (car fuel),
(e) section 154 (van),
(f) section 160 (van fuel),
(g) section 203 (employment-related benefit);”

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Source: https://www.legislation.gov.uk/uksi/2016/1137/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.