4(1)  In these regulations “employment income”  means–

(a)any earnings from an office or employment received in the tax year;

(b)so much of any payment made to a claimant in that year in respect of expenses as is chargeable to income tax by virtue of section 62 or section 72 of ITEPA;

(c)the cash equivalent of any non-cash voucher received by the claimant in that year and chargeable to income tax under section 87 of ITEPA or, where there is an optional remuneration arrangement, the relevant amount;

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