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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 499

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Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 499 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

499No charge in respect of incidental expenditureU.K.
This section has no associated Explanatory Notes

An employee is not liable to income tax in respect of incidental expenditure of—

(a)the trustees,

(b)the company which established the plan, or

(c)(if different) the employer,

in operating the plan.

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