Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Section 265 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.
(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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