# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 61A: Interpretation


In this Chapter—
“amount foregone” has the meaning given in section 69B of ITEPA;
“authorised employer” has the meaning given by regulation 61C;
“main relevant payment” means the relevant payment normally made to the specified employee at regular intervals of a week or more;
“making good payment” means the payment referred to in regulation 61E(2) or 61G(2)(b);
“optional remuneration arrangements” has the meaning given in section 69A of ITEPA;”
“relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;
“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,
(aa) section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements),
(b)section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies,
(ba) section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements),
(c)section 120 (car),
(ca) section 120A (benefit of car treated as earnings: optional remuneration arrangements),
(d)section 149 (car fuel),
(da) section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements),
(e)section 154 (van),
(ea) section 154A (benefit of a van treated as earnings: optional remuneration arrangements),
(f)section 160 (van fuel),
(fa) section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements),
(g)section 203 (employment-related benefit);
(ga) section 203A (employment-related benefit provided under optional remuneration arrangements);
“specified employee” means an employee to whom an authorised employer provides a specified benefit;
“Taxable Amount of the Benefit” has the meaning given in regulation 61D(1).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/61A (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-61A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.