The following interpretations and definitions apply for the purposes of the benefits code.
The term 'employment' includes any taxable employment under a contract of service or apprenticeship, and any employment in the service of the Crown1.
The term 'paid by reason of the employment' encompasses all expense payments made by the employer to the employee, unless the employer is an individual and the payment is made in the normal course of that individual's domestic, family or personal relationships2.
Similarly, when an employer puts a sum in respect of expenses at the disposal of an employee, this too is deemed to be by reason of the employment, unless the employer is an individual and the payment is made in the normal
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