Amendment of the Social Security (Contributions) Regulations 2001
This section has no associated Explanatory Memorandum
5. In paragraph 6 of Part 5 to Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), after sub-paragraph (d), insert—
“(da)section 323A(1) (trivial benefits provided by employers)”.
(1)
Section 323A was inserted into ITEPA by section 13 of the Finance Act 2016 (c. 24).