Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Free or subsidised meals.
1(1)In Chapter 11 of Part 4 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: miscellaneous exemptions), in section 317 (free or subsidised meals), for subsection (1) substitute—U.K.
“(1)No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if they are provided—
(a)in a canteen, or
(b)on the employer’s business premises,
and conditions A to C are met.”.
(2)This amendment has effect for the year 2004-05 and subsequent tax years.
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