Reduction for meal vouchers
79.Paragraph 50(1) provides for the repeal of section 89 of ITEPA.
80.Paragraph 50(2)(a) and (b) provides for consequential omission of section 87(6) of ITEPA (benefit of non-cash voucher treated as earnings) and paragraph 18 in Schedule 7 to ITEPA (transitionals and savings).
81.Paragraph 50(3) provides that the repeal will take effect from 6 April 2013.