Reduction for meal vouchers
This section has no associated Explanatory Notes
50(1)Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.
(2)Accordingly, in that Act—
(a)in section 87 (benefit of non-cash voucher treated as earnings), omit subsection (6), and
(b)in Schedule 7 (transitionals and savings), omit paragraph 18.
(3)The amendments made by this paragraph have effect for the tax year 2013-14 and subsequent tax years.