EIM20510 - The benefits code: person providing a benefit

Section 209 ITEPA 2003

For the purposes of Part 3 Chapter 10 and Part 4 ITEPA 2003 the person providing a benefit is deemed to be the person at whose cost the provision is made (Section 209 ITEPA 2003). This may not necessarily be the person who physically 鈥榟ands over鈥� the benefit to the employee. See Wicks v Firth (56TC338) and EIM21220.