The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012
These Regulations amend the Income Tax (Exemption of Minor Benefits) Regulations 2002 (S.I. 2002/205) (“the principal Regulations”) to remove as an exempt minor benefit food or drink provided by an employer to an employee in recognition of the employee having cycled from home to the workplace on designated days. The exemption is removed with effect from 6th April 2013.
Lifecycle
Department
Made
10 Jul 2012
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In force
06 Apr 2013
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.
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