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Textual Amendments
F1Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
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.