Commentary on Sections Overview Overview Section 1293: Timing and amount of certain qualifying benefits
3313.This section sets out:
	when benefits in the form of money are treated as provided; and
	how to calculate the value of benefits provided by the transfer of an asset.
3314.It is based on paragraphs 2 and 5 of Schedule 24 to FA 2003. The corresponding rules for income tax are in section 41 of ITTOIA.