- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/05/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 30/05/1994
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Income and Corporation Taxes Act 1988, Section 200C is up to date with all changes known to be in force on or before 18 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 19/03/1997
(1)Section 200B shall not apply in the case of any expenditure to the extent that it is incurred in paying or reimbursing the cost of any facilities or other benefits provided or made available to the employee for one or more of the following purposes, that is to say—
(a)enabling the employee to enjoy the facilities or benefits for entertainment or recreational purposes unconnected with the imparting, instilling, improvement or reinforcement of knowledge, skills or personal qualities falling within section 200B(5)(a) or (b);
(b)rewarding the employee for the performance of the duties of his office or employment under the employer, or for the manner in which he has performed them;
(c)providing the employee with an employment inducement which is unconnected with the imparting, instilling, improvement or reinforcement of knowledge, skills or personal qualities falling within section 200B(5)(a) or (b).
(2)Section 200B shall not apply in the case of any expenditure incurred in paying or reimbursing any expenses of travelling or subsistence, except to the extent that those expenses would be deductible under section 198 if the employee—
(a)undertook the training in question in the performance of the duties of his office or employment under the employer; and
(b)incurred those expenses out of the emoluments of that office or employment.
(3)Section 200B shall not apply in the case of any expenditure incurred in paying or reimbursing the cost of providing the employee with, or with the use of, any asset except where—
(a)the asset is provided or made available for use only in the course of the training;
(b)the asset is provided or made available for use in the course of the training and in the performance of the duties of the employee’s office or employment but not for any other use;
(c)the asset consists in training materials provided in the course of the training; or
(d)the asset consists in something made by the employee in the course of the training or incorporated into something so made.
(4)Section 200B shall apply in the case of expenditure in connection with anything that is a qualifying course of training for the purposes of section 588 to the extent only that section 588(1) does not have effect.
(5)Section 200B shall not apply in the case of any expenditure incurred in enabling the employee to meet, or in reimbursing him for, any payment in respect of which there is an entitlement to relief under section 32 of the M1Finance Act 1991 (vocational training).
(6)In subsection (1) above the reference to enjoying facilities or benefits for entertainment or recreational purposes includes a reference to enjoying them in the course of any leisure activity.
(7)In this section—
“employment inducement”, in relation to the employee, means an inducement to remain in, or to accept, any office or employment with the employer or a person connected with the employer;
“subsistence” includes food and drink and temporary living accommodation; and
“training materials” means stationery, books or other written material, audio or video tapes, compact disks or floppy disks.
(8)Section 839 (meaning of “connected person”) applies for the purposes of this section.]
Textual Amendments
F1Ss. 200B-200D inserted (with application in accordance with s. 63(3) of the amending Act) by Finance Act 1997 (c. 16), s. 63(1)
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