Statute
Section 204 — Income Tax (Earnings and Pensions) Act 2003: Cost of the benefit: basic rule
Text of the provision Official document
Cost of the benefit: basic rule 204 The cost of an employment-related benefit is the expense incurred in or in connection with provision of the benefit (including a proper proportion of any expense relating partly to provision of the benefit and partly to other matters).
Official source: legislation.gov.uk
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