Statute
Section 210 — Income Tax (Earnings and Pensions) Act 2003: Power to exempt minor benefits
Text of the provision Official document
Power to exempt minor benefits 210 1 The Treasury may make provision by regulations for exempting from the application of this Chapter such minor benefits as may be specified in the regulations.
2 An exemption conferred by such regulations is conditional on the benefit being made available to the employer’s employees generally on similar terms.
Official source: legislation.gov.uk
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