1(1)In Chapter 11 of Part 4 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: miscellaneous exemptions), in section 317 (free or subsidised meals), for subsection (1) substitute—E+W+S+N.I.
“(1)No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if they are provided—
(a)in a canteen, or
(b)on the employer’s business premises,
and conditions A to C are met.”.
(2)This amendment has effect for the year 2004-05 and subsequent tax years.