Textual Amendments
F1 Sch. 6 renumbered as Sch. 6 Pt. 2 (with effect in accordance with Sch. 38 para. 7(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 38 para. 2
10(1)This paragraph applies to a supply of goods or services, whether or not for a consideration, which is made by an employer and consists of—U.K.
(a)the provision in the course of catering of food or beverages to his employees, or
(b)the provision of accommodation for his employees in a hotel, inn, boarding house or similar establishment.
(2)The value of a supply to which this paragraph applies shall be taken to be nil unless the supply is for a consideration consisting wholly or partly of money, and in that case its value shall be determined without regard to any consideration other than money.