Income Tax (Earnings and Pensions) Act 2003

210Power to exempt minor benefitsU.K.
This adran has no associated Nodiadau Esboniadol

(1)The Treasury may make provision by regulations for exempting from the application of this Chapter such minor benefits as may be specified in the regulations.

(2)An exemption conferred by such regulations is conditional on the benefit being made available to the employer’s employees generally on similar terms.