Statute
Section 499 — Income Tax (Earnings and Pensions) Act 2003: No charge in respect of incidental expenditure
Text of the provision Official document
No charge in respect of incidental expenditure 499 An employee is not liable to income tax in respect of incidental expenditure of—
a the trustees, b the company which established the plan, or c (if different) the employer, in operating the plan.
Official source: legislation.gov.uk
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