Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Glossary

Part 3: Employment income: earnings and benefits etc. treated as earnings

Chapter 2: Taxable benefits: the benefits code

Overview

Section 69: Extended meaning of “control”

275.This section provides the definition of “control” for the purposes of the benefits code. It derives from section 168(12) of ICTA.