Point in time view as at 06/04/2003.
Income Tax (Earnings and Pensions) Act 2003, Section 499 is up to date with all changes known to be in force on or before 06 March 2025. 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.
An employee is not liable to income tax in respect of incidental expenditure of—
(a)the trustees,
(b)the company which established the plan, or
(c)(if different) the employer,
in operating the plan.
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