4.1ÌýÌýÌýÌý Valuation of benefits
Unless determined otherwise, any perquisites, more commonly termed benefits in kind, will be subject to PAYE Income Tax in the same year of income as the benefit was enjoyed by the employee.
Income Tax Act 1938 Chap 75:01, ss 133–141 provide detailed information to assist in the determination of the value of the
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