# The Taxation of Benefits under Pilot Schemes (Earnings Top-up) Order 1996, Article 2: Interpretation


In this Order—
“benefit” shall be construed in accordance with section 151(6) of the Finance Act 1996;
“Earnings Top-up” means the benefit payable under that name by virtue of a Government pilot scheme;
“Government pilot scheme” has the meaning given by subsections (3) and (4) of section 151 of the Finance Act 1996.

---
Source: https://www.legislation.gov.uk/uksi/1996/2396/article/2 (the official version)
Page: https://openlegislation.uk/taxation-of-benefits-under-pilot-schemes-earnings-top-up-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.