Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 10Taxable benefits: residual liability to charge
Supplementary provisions
210Power to exempt minor benefits
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.