Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Section 263 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.
The Treasury may by regulations provide that section 261—
(a)does not apply to a benefit specified in the regulations,
(b)applies to a benefit so specified only where such conditions as the regulations specify are met in relation to the terms on which, and the persons to whom, it is provided, or
(c)applies in such cases as are so specified to—
(i)facilities that do not meet the conditions in section 261(3) to (5), or
(ii)a benefit within section 262.
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