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.