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Income Tax (Earnings and Pensions) Act 2003

Section 89: Reduction for meal vouchers

336.This section excepts, subject to the conditions of the exception, 15 pence for each working day on which a meal voucher is provided to an employee. It derives from ESC A2 (“luncheon vouchers”), but adapts the ESC to meet the terms of this Chapter.

337.Subsection (3) excludes an overlap with the exemption in section 266(3) of this Act for a non-cash voucher, equivalent to the exemption for direct provision in section 317 of this Act (subsidised meals).

338.Legislating ESC A2 is a minor change to the law. See Change 19 in Annex 1.

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