Statutory Instruments

2004 No. 3087

INCOME TAX

The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2004

Made

23rd November 2004

Laid before the House of Commons

23rd November 2004

Coming into force

14th December 2004

The Treasury, in exercise of the powers conferred upon them by section 210 and 263 of the Income Tax (Earnings and Pensions) Act 2003(1), make the following Regulations:

(1)

2003 c. 1.