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Changes over time for: Cross Heading: Entertainment


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Entertainment 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
EntertainmentU.K.
265Third party entertainmentU.K.
(1)No liability to income tax arises in respect of the provision of entertainment for an employee or a member of the employee’s family or household if conditions A to C are met.
(2)Condition A is that the person providing the entertainment is not the employer or a person connected with the employer.
(3)Condition B is that neither the employer nor a person connected with the employer has directly or indirectly procured its provision.
(4)Condition C is that it is not provided—
(a)in recognition of particular services performed by the employee in the course of the employment, or
(b)in anticipation of particular services to be so performed.
(5)In this section “entertainment” includes hospitality of any kind.
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