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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

499No charge in respect of incidental expenditure
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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