The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020

These Regulations amend the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 (S.I. 2000/2080) which remove minor benefits provided by an employer to an employee from the charge to income tax.

Lifecycle

Department

Made

12 Mar 2020

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In force

06 Apr 2020

Enabling power

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

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Mar 2020 · 43 KB

Instrument

application/pdf · 16 Mar 2020 · 32 KB