http://www.legislation.gov.uk/ukpga/2003/1/part/4Income Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-07-15Expert Participation2026-07-14 Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2) Part 4Chapter 12271This Part contains—aearnings-only exemptions, andbemployment income exemptions.2In this Act “earnings-only exemption” means an exemption from income tax which—aprevents liability to tax arising in respect of earnings, either by virtue of one or more particular provisions (such as a Chapter of the benefits code) or at all, andbdoes not prevent liability to tax arising in respect of other employment income.3In this Act “employment income exemption” means an exemption from income tax which prevents liability to tax arising in respect of employment income of any kind at all.4The following provisions in Part 7 also confer exemption from liability to income tax in respect of earnings—zasection 418(1A) (acquisition of, and chargeable events occurring in relation to, employment-related securities options);asection 425 (restricted securities: no charge in respect of acquisition in certain circumstances),bsection 475 (no charge in respect of acquisition of securities option),csections 489 to 493 and sections 496 to 499 (... share incentive plans),d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .esection 519 (... SAYE option schemes: no charge in respect of exercise of option),f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .gsection 524 (... CSOP schemes: no charge in respect of exercise of option),h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .isection 542 (priority share allocations: exemption where offer made to public and employees), andjsection 544 (priority share allocations: exemption where different offers made to public and employees).5In relation to the interaction between this Part and Part 7A, see section 554P(1).2281The exemptions conferred by the provisions specified in subsection (2) prevent liability to income tax arising under any enactment, but the other exemptions in this Part only affect liability to income tax under Part 2 of this Act.2The provisions referred to in subsection (1) are—asection 245 (travelling and subsistence during public transport strikes),bsection 248 (transport home: late night working and failure of car-sharing arrangements),csection 264 (annual parties and functions),dChapter 8 of this Part (exemptions for special kinds of employees) except for sections 290, 290C to 291 and 306A ,dasection 308B (independent advice in respect of conversions and transfers of pension scheme benefits),dbsection 308C (provision of pensions advice),esection 323 (long service awards),fsection 324 (small gifts from third parties), andgsection 326 (expenses incidental to transfer of a kind not normally met by transferor).228A1A relevant exemption does not apply (whether to prevent liability to income tax from arising or to reduce liability to income tax) in respect of a benefit or facility so far as the benefit or facility is provided pursuant to optional remuneration arrangements.2For the purposes of subsection (1) it does not matter whether the relevant exemption would (apart from that subsection) have effect as an employment income exemption or an earnings-only exemption.3For the purposes of this section an exemption conferred by this Part is a “relevant exemption” unless it is—aa special case exemption (see subsection (4)), orban excluded exemption (see subsection (5)).4“Special case exemption” means an exemption conferred by any of the following provisions—asection 289A (exemption for paid or reimbursed expenses);bsection 289D (exemption for other benefits);csection 308B (independent advice in respect of conversions and transfers of pension scheme benefits);dsection 312A (limited exemption for qualifying bonus payments);esection 317 (subsidised meals);fsection 320C (recommended medical treatment);gsection 323A (trivial benefits provided by employers).5“Excluded exemption” means an exemption conferred by any of the following provisions—asection 239 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles);bsection 244 (cycles and cyclist's safety equipment);csection 266(2)(c) (non-cash voucher regarding entitlement to exemption within section 244);dsection 270A (limited exemption for qualifying childcare vouchers);esection 307 (death or retirement provision), so far as relating to provision made for retirement benefits;fsection 308 (exemption of contribution to registered pension scheme);gsection 308A (exemption of contributions to overseas pension scheme);hsection 308C (provision of pensions advice);isection 309 (limited exemptions for statutory redundancy payments);jsection 310 (counselling and other outplacement services);ksection 311 (retraining courses);lsection 318 (childcare: exemption for employer-provided care);msection 318A (childcare: limited exemption for other care).6In subsection (5) “retirement benefit” has the meaning that would be given by subsection (2) of section 307 if “or death” were omitted in both places where it occurs in that subsection.7In this section “benefit or facility” includes anything which constitutes employment income or in respect of which employment income is treated as arising to the employee (regardless of its form and the manner of providing it).8In this section “optional remuneration arrangements” has the same meaning as in the benefits code (see section 69A).9The Treasury may by order amend subsections (4) and (5) by adding or removing an exemption conferred by Part 4.Chapter 22291No liability to income tax arises in respect of approved mileage allowance payments for a vehicle to which this Chapter applies (see section 235).2Mileage allowance payments are amounts, other than passenger payments (see section 233), paid to an employee for expenses related to the employee’s use of such a vehicle for business travel (see sections 235A and 236(1)).3Mileage allowance payments are approved if, or to the extent that, for a tax year, the total amount of all such payments made to the employee for the kind of vehicle in question does not exceed the approved amount for such payments applicable to that kind of vehicle (see section 230).4Subsection (1) does not apply if—athe employee is a passenger in the vehicle, orbthe vehicle is a company vehicle (see section 236(2)).2301The approved amount for mileage allowance payments that is applicable to a kind of vehicle is—M×Rwhere—M is the number of miles of business travel by the employee (other than as a passenger) using that kind of vehicle in the tax year in question;R is the rate applicable to that kind of vehicle.2The rates applicable are as follows—Kind of vehicleRate per mileCar or van 45p for the first 10,000 miles 25p after thatMotor cycle24pCycle20p3The reference in subsection (2) to “the first 10,000 miles” is to the total number of miles of business travel in relation to the employment, or any associated employment, by car or van in the tax year in question.4One employment is associated with another if—athe employer is the same;bthe employers are partnerships or bodies and an individual or another partnership or body has control over both of them; orcthe employers are associated companies within the meaning given by section 449 of CTA 2010.5In subsection (4)(b)—a“control”, in relation to a body corporate or partnership, has the meaning given by section 995 of ITA 2007 (in accordance with section 719 of this Act), andbthe definition of “control” in that section of that Act applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.6The Treasury may by regulations amend subsection (2) so as to alter the rates or rate bands.2311An employee is entitled to mileage allowance relief for a tax year—aif the employee uses a vehicle to which this Chapter applies for business travel, andbthe total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question for the tax year is less than the approved amount for such payments applicable to that kind of vehicle.2The amount of mileage allowance relief to which an employee is entitled for a tax year is the difference between—athe total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question, andbthe approved amount for such payments applicable to that kind of vehicle.3Subsection (1) does not apply if—athe employee is a passenger in the vehicle, orbthe vehicle is a company vehicle.2321A deduction is allowed for mileage allowance relief to which an employee is entitled for a tax year.2If any of the employee’s earnings—aare taxable earnings in the tax year in which the employee receives them, andbare not also taxable earnings in that year that fall within subsection (3),the relief is allowed as a deduction from those earnings in calculating net taxable earnings in the year.3If any of the employee’s earnings are taxable earnings in the tax year in which the employee remits them to the United Kingdom, there may be deducted from those earnings the amount of any mileage allowance relief—afor that tax year, andbfor any earlier tax year in which the employee was resident in the United Kingdom,which, on the assumptions mentioned in subsection (4), would have been deductible under subsection (2).4The assumptions are—athat subsection (2)(b) does not apply, andbwhere applicable, that the earnings constitute taxable earnings in the tax year in which the employee receives them.5Subsection (3) applies only to the extent that the mileage allowance relief cannot be deducted under subsection (2).6A deduction shall not be made twice, whether under subsection (2) or (3), in respect of the same mileage allowance relief.6AIf the earnings from which a deduction allowed under this section is deductible include earnings that are “excluded” within the meaning of section 15(1A)—athe amount of the deduction allowed is a proportion of the amount that would be allowed under this section if the tax year were not a split year, andbthat proportion is equal to the proportion that the part of the earnings that is not “excluded” bears to the total earnings.7In this section “taxable earnings” or “net taxable earnings” means taxable earnings or net taxable earnings from the employment for the purposes of Part 2.2331No liability to income tax arises in respect of approved passenger payments made to an employee for the use of a car or van (whether or not it is a company vehicle) if—athe employee receives mileage allowance payments for the use of the car or van, andbthe cash equivalent of the benefit of the car or van is treated as earnings from the employment by virtue of section 120 or 154 (cars and vans as benefits).This is subject to subsection (2).2The condition in subsection (1)(b) needs to be met only if the car or van is made available to the employee by reason of the employment.3Passenger payments are amounts paid to an employee because, while using a car or van for business travel, the employee carries in it one or more passengers who are also employees for whom the travel is business travel.4Passenger payments are approved if, or to the extent that, for a tax year, the total amount of all such payments made to the employee does not exceed the approved amount for such payments (see section 234).5Section 117 (when cars and vans are made available by reason of employment) applies for the purposes of subsection (2).2341The approved amount for passenger payments is—M×Rwhere—M is the number of miles of business travel by the employee by car or van—(a) for which the employee carries in the tax year in question one or more passengers who are also employees for whom the travel is business travel, and(b) in respect of which passenger payments are made;R is a rate of 5p per mile.2If the employee carries for all or part of the tax year two or more passengers who are also employees for whom the travel is business travel, the approved amount for passenger payments is the total of the amounts calculated separately under subsection (1) in respect of each of those passengers.3The Treasury may by regulations amend subsection (1) so as to alter the rate.2351This Chapter applies to cars, vans, motor cycles and cycles.2“Car” means a mechanically propelled road vehicle which is not—aa goods vehicle,ba motor cycle, orca vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.3“Van” means a mechanically propelled road vehicle which—ais a goods vehicle, andbhas a design weight not exceeding 3,500 kilograms,and which is not a motor cycle.4“Motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52).5“Cycle” has the meaning given by section 192(1) of that Act.6In this section—“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;“goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description.235A1Subject to subsections (2) and (3), a qualifying journey made by a member of a relevant authority is to be treated as business travel for the purposes of this Chapter if a qualifying payment is made by the authority—ato the member for expenses related to the member's use for the journey of a vehicle to which this Chapter applies, orbto another member of the authority for carrying the member as a passenger on the journey in a car or van.2A qualifying journey is not to be treated as business travel—afor the purposes of section 231, orbwhen calculating for the purposes of that section the mileage allowance payments paid to the member in respect of the journey and the approved amount for such payments.3If a journey made by a member of a relevant authority is a qualifying journey and a qualifying payment is made to the member for carrying a passenger on the journey, the member's journey is not to be treated as business travel in respect of that passenger for the purposes of sections 233 and 234 unless the passenger is also a member of the authority.4A journey made by a member of a relevant authority is a “qualifying journey” for the purposes of this section if—ait is a journey between the member's home and permanent workplace, andbthe member's home is situated in the area of the authority, or no more than 20 miles outside the boundary of the area.5In this section “permanent workplace” has the same meaning as in Part 5 (see section 339).6The Treasury may by regulations—aprovide for bodies specified in the regulations (which must be local authorities or bodies that have similar or related functions or purposes) to be relevant authorities for the purposes of this section,bprovide for references in this section to a member of a relevant authority to be read as references to a member of a description prescribed in the regulations, andcdefine what is meant by “qualifying payment” for the purposes of this section.7The regulations may contain transitional provision and savings.2361In this Chapter—“business travel” means travelling the expenses of which, if incurred and paid by the employee in question, would (if this Chapter did not apply) be deductible under sections 337 to 342;“mileage allowance payments” has the meaning given by section 229(2);“passenger payments” has the meaning given by section 233(3).1AFor journeys that are treated as business travel for the purposes of certain provisions of this Chapter, see section 235A (journeys made by members of local authorities etc).2For the purposes of this Chapter a vehicle is a “company vehicle” in a tax year if in that year—athe vehicle is made available to the employee by reason of the employment and is not available for the employee’s private use, orb an amount in respect of the benefit of the vehicle is to be treated as the employee’s earnings for the tax year by virtue of—isection 120 or 120A (benefit of car treated as earnings),iisection 154 or 154A (benefit of van treated as earnings), oriiisection 203 or 203A (residual liability to charge: benefit treated as earnings), orcin the case of a car or van, an amount in respect of the benefit of the car or van would be required to be so treated if sections 167 and 168 (exceptions for pooled cars and vans) and section 248A (emergency vehicles) did not apply, ordin the case of a cycle, the cash equivalent of the benefit of the cycle would be required to be treated as the employee’s earnings for the tax year under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) if section 244(1) (exception for cycles made available) did not apply.3Sections 117 and 118 (when cars and vans are made available by reason of employment and are made available for private use) apply for the purposes of subsection (2).Chapter 32371 No liability to income tax arises in respect of the provision of workplace parking for an employee.2No liability to income tax arises by virtue of the payment or reimbursement of expenses incurred in connection with the provision for or the use by an employee of workplace parking.3In this section “workplace parking” means—aa parking space for a car or van,ba motor cycle parking space, orcfacilities for parking a cycle other than a motor cycle,at or near the employee’s workplace.237A1No liability to income tax arises in respect of the provision, at or near an employee's workplace, of facilities for charging a battery of a vehicle used by the employee (including a vehicle used by the employee as a passenger).2Subsection (1) applies only if the facilities are made available generally to the employer's employees at that workplace.3In this section—“facilities”—includes electricity, butdoes not include workplace parking,“taxable”, in relation to a car or van, has the meaning given by section 239(6),“vehicle” means a vehicle—to which Chapter 2 applies (see section 235), andwhich is neither a taxable car nor a taxable van, and“workplace parking” has the meaning given by section 237(3).2381No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee’s private use if conditions A and B are met.2Condition A is that there is no transfer of the property in the vehicle to the employee.3Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.4In this section—“heavy goods vehicle” means a mechanically propelled road vehicle which—is of a construction primarily suited for the conveyance of goods or burden of any kind, andis designed or adapted to have a maximum weight exceeding 3,500 kilograms when in normal use and travelling on a road laden, and“private use” means use other than for travel which the employee is necessarily obliged to do in the performance of the duties of the employment.2391No liability to income tax arises in respect of the discharge of any liability of an employee in connection with a taxable car or van or an exempt heavy goods vehicle.2No liability to income tax arises in respect of a payment to an employee in respect of expenses incurred by the employee in connection with a taxable car or van or an exempt heavy goods vehicle.3Subsections (1) and (2) do not apply to liability arising by virtue of section 120A (optional remuneration arrangements: benefit of a car), section 149 or 149A (benefit of car fuel treated as earnings) , section 154A (optional remuneration arrangements: benefit of a van) or section 160 or 160A (benefit of van fuel treated as earnings).4No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of a benefit connected with a taxable car or van or an exempt heavy goods vehicle.5Subsection (4) does not apply to the provision of a driver.6For the purposes of this section a car or van is “taxable” if under Chapter 6 of Part 3 an amount (whether the cash equivalent or the relevant amount) in respect of the benefit of it is to be treated as the employee’s earnings for the tax year.7For the purposes of this section—a“heavy goods vehicle” has the same meaning as in section 238(4) (modest private use of heavy goods vehicles), andba heavy goods vehicle is “exempt” if it is made available in the tax year to the employee in such circumstances that section 238 applies.8For the purposes of subsections (1) and (2), a heavy goods vehicle is also “exempt” if it is so made available in such circumstances that section 238 would apply if the employee were not in lower-paid employment as a minister of religion (see section 290D).9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2401No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or reimbursing expenses which—aare incidental to the employee’s absence from the place where the employee normally lives,brelate to a continuous period of such absence in relation to which the overnight stay conditions are met (a “qualifying period”), andcwould not be deductible under Part 5 if the employee incurred and paid them and Chapter 2 of this Part (mileage allowances and passenger payments) did not apply.2No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of a benefit provided for an employee if—aits provision is incidental to such an absence during a qualifying period, andbno amount would be deductible in respect of it under Part 5.3Subsections (1) and (2) are subject to section 241 (incidental overnight expenses and benefits: overall exemption limit).4The overnight stay conditions are that—athe employee is obliged to stay away from the place where the employee normally lives throughout the period,bthe period includes at least one overnight stay away from that place, andceach such overnight stay during the period is at a place the expenses of travelling to which meet condition A or B.5Condition A is that the expenses are deductible under Part 5 (otherwise than under any of the excepted foreign travel provisions) or would be if the employee incurred and paid them and Chapter 2 of this Part did not apply.6Condition B is that the expenses are within section 250 or 255 (exemption of work-related and individual learning account training provision) or would be if the employer paid or reimbursed them.7In this section “excepted foreign travel provisions” means—asection 371 (travel costs and expenses where duties performed abroad: visiting spouse’s civil partner's or child’s travel),bsection 374 (non-domiciled employee’s spouse’s civil partner's or child’s travel costs and expenses where duties performed in UK), andcsection 376 (foreign accommodation and subsistence costs and expenses (overseas employments)).2411Section 240(1) and (2) do not apply if the exemption provisions total in respect of the qualifying period in question exceeds the permitted amount.2In this section “the exemption provisions total”, in respect of a period, means the aggregate of—athe amounts that would be exempted under section 240(1) and (2) in respect of the period, apart from this section, andbthe amounts that would be exempted under section 268 (exemption of vouchers and tokens for incidental overnight expenses) in respect of the period, apart from the condition in section 268(5).3In this section “the permitted amount”, in respect of a period, means the aggregate of the following amounts—a£5 for each night during the period spent wholly in the United Kingdom, andb£10 for each night during the period spent wholly or partly outside the United Kingdom.241A1No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or reimbursing travel expenses in respect of which conditions A to C are met.2Condition A is that—athe employee is obliged to incur the expenses as holder of the employment, andbthe expenses are attributable to the employee’s necessary attendance at any place in the performance of the duties of the employment.3Condition B is that the employment is employment as a director of a not-for-profit company.4Condition C is that the employment is one from which the employee receives no employment income other than sums to which Chapter 3 of Part 3 applies (expenses payments).5In this section—a“director” has the same meaning as in the benefits code (see section 67), andb“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.241B1No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or reimbursing travel expenses in respect of which conditions A to D are met.2Condition A is that the employee is obliged to incur the expenses as holder of the employment.3Condition B is that the employment is employment as a director of a company.4Condition C is that the employee carries on a trade, profession or vocation (alone or in partnership).5Condition D is that, in calculating the profits of that trade, profession or vocation for income tax purposes, a deduction is allowed under ITTOIA 2005 for the expenses, but no such deduction is to be made.6In this section “director” has the same meaning as in the benefits code (see section 67).2421No liability to income tax arises in respect of the provision for employees of a works transport service if—athe service is available generally to employees of the employer (or each employer) concerned,bthe main use of the service is for qualifying journeys by those employees, andcthe service—iis used only by the employees for whom it is provided or their children, oriiis substantially used only by those employees or children.2In this section—“children” includes stepchildren and illegitimate children but does not include children aged 18 or over, and“works transport service” means a service which is provided by means of a bus or a minibus for conveying employees of one or more employers on qualifying journeys.3For the purposes of this section—a“bus” means a road passenger vehicle which has a seating capacity of 12 or more, andb“minibus” means a vehicle constructed or adapted for the carriage of passengers which has a seating capacity of 9, 10 or 11.4But a vehicle which falls within the definition in subsection (3)(b) is not a minibus for the purposes of this section if—ait has one or more disqualified seats, andbexcluding the disqualified seats, it has a seating capacity of 8 or less.5For the purposes of subsections (3) and (4) the seating capacity of a vehicle is determined in the same way as for the purposes of Part 3 of Schedule 1 to VERA 1994 (vehicle excise duty on buses).This applies whether or not the vehicle is a bus within the meaning of that Part of that Schedule.6For the purposes of subsection (4) a seat is disqualified if relevant construction and use requirements are not met in relation to it.In this subsection “construction and use requirements” has the same meaning as in Part 2 of the Road Traffic Act 1988 (c. 52) or, in Northern Ireland, Part III of the Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18)).2431No liability to income tax arises in respect of the provision of financial or other support for a public transport road service if—ain the case of a local bus service, conditions A and B are met, orbin any other case, conditions A to C are met.2Condition A is that the service is used by employees of one or more employers for qualifying journeys.3Condition B is that the service is available generally to employees of the employer (or each employer) concerned.4Condition C is that the terms on which the service is available to the employees of the employer (or each employer) concerned are not more favourable than those available to other passengers.5In this section—“local bus service” means a local service (as defined in section 2 of the Transport Act 1985 (c. 67)), and“public transport road service” means a public passenger transport service provided by means of a road vehicle.2441 No liability to income tax arises in respect of the provision for an employee of a cycle or cyclist’s safety equipment if conditions A to C are met.2Condition A is that there is no transfer of the property in the cycle or equipment in question.3Condition B is that the employee uses the cycle or equipment in question mainly for qualifying journeys.4Condition C is that cycles are available generally to employees of the employer concerned or, as the case may be, cyclist’s safety equipment is so available to them.5In this section “cycle” has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52), and “cyclist” has a corresponding meaning.2451No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts a public transport service normally used by an employee.2They are—athe provision for the employee of overnight accommodation at or near the employee’s permanent workplace,ba payment to the employee in respect of expenses incurred by the employee in connection with such accommodation,cthe provision for the employee of transport for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, andda payment to the employee in respect of expenses incurred on such transport.2461No liability to income tax arises in respect of—athe provision of transport for a disabled employee, orbthe payment or reimbursement of expenses incurred on such transport,if the condition in subsection (2) is met.2The condition is that the transport is provided or the expenses are incurred for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.3Subsection (1) does not apply in a case where a car is made available to a disabled employee (but see section 247).4In this section “disabled employee” means an employee who has a physical or mental impairment with a substantial and long-term adverse effect on the employee’s ability to carry out normal day to day activities.2471This section applies where a car is made available to a disabled employee without any transfer of the property in it.2No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc. and residual liability to charge) in respect of the benefit if conditions A to C are met.3No liability to income tax arises in respect of—athe provision of fuel for the car, orbthe payment or reimbursement of expenses incurred in connection with it,if conditions A to C are met.4Condition A is that the car has been adapted for the employee’s special needs or, in the case of an employee who because of disability can only drive a car that has automatic transmission, it is such a car.5Condition B is that the car is made available on terms prohibiting its use otherwise than for—athe employee’s business travel, orbtransport for the employee for the purpose of—iordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, oriitravel to a place the expenses of travelling to which would be within one of the training exemption provisions if the employer paid them.6Condition C is that in the tax year the car is only used in accordance with those terms.7In this section—“business travel” has the same meaning as in Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits) (see section 171(1)),“disabled employee” has the same meaning as in section 246 (see subsection (4)), and“the training exemption provisions” means—section 250 (exemption of work-related training provision),section 255 (exemption for contributions to individual learning account training), andsection 311 (retraining courses).8Section 138(4) (when a car has automatic transmission) applies for the purposes of this section as it applies for the purposes of section 138.2481No liability to income tax arises in respect of the provision of transport or the payment or reimbursement of expenses incurred on transport if—athe transport is for a journey from the employee’s workplace to the employee’s home,bthe late working conditions or the car-sharing failure conditions are met, andcthe number of previous occasions in the tax year on which the provision of transport within this section or the payment or reimbursement of expenses within this section has occurred is lower than 60.2The late working conditions are that—athe journey is made on an occasion when the employee is required to work later than usual and until at least 9 p.m.,bsuch occasions occur irregularly,cby the time when the employee ceases work—ipublic transport has ceased to be available for the journey, oriiit would not be reasonable to expect the employee to use it, anddthe transport is by taxi or similar private road transport.3The car-sharing failure conditions are that—athe employee regularly travels to work in a car with one or more other employees of the employee’s employer under arrangements for the sharing of the car with them, andbthe journey is made on an occasion when the employee is unable to use the car because of unforeseen and exceptional circumstances.248A1This section applies where—aan emergency vehicle is made available to a person employed in an emergency service mainly for use for the person's business travel ,bthe terms on which it is made available prohibit its private use otherwise than when the person is on call or ... commuting, andcthe person does not make private use of it otherwise than in such circumstances.2No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc. and residual liability to charge) in respect of the benefit.3“Emergency vehicle” means a vehicle which is used to respond to emergencies and which either—ahas fixed to it a lamp designed to emit a flashing light for use in emergencies, orbwould have such a lamp fixed to it but for the fact that (if it did) a special threat to the personal physical security of those using it would arise by reason of it being apparent that they were employed in an emergency service.4The following are “employed in an emergency service”—aconstables and other persons employed for police purposes,bpersons employed for the purposes of a fire, or fire and rescue, service, andcpersons employed in the provision of ambulance or paramedic services.5The Treasury may by order amend subsection (4).6“Private use”, in relation to a person, means any use other than for the person’s business travel; and “business travel” has the same meaning as in Chapter 6 of Part 3 (see section 171(1)).7A person to whom an emergency vehicle is made available is on call when liable, as part of normal duties, to be called on to use the emergency vehicle to respond to emergencies.8A person to whom an emergency vehicle is made available is ... commuting when the person—ais using the vehicle for ordinary commuting or for travel between two places that is for practical purposes substantially ordinary commuting, andb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .249In this Chapter—“car” and “van” have the same meaning as in Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits) (see section 115), except that for the purposes of sections 246 and 247 (transport for the disabled) any adaptation of a car for the employee’s special needs is to be disregarded,“ordinary commuting” has the same meaning as in section 338 (travel for necessary attendance) (see subsection (3)),“qualifying journey”, in relation to an employee, means the whole or part of a journey—between the employee’s home and workplace,between one workplace and another,in connection with the performance of the duties of the employment, and“workplace” and “permanent workplace” have the meaning given by section 339.Chapter 42501No liability to income tax arises by virtue of—athe provision for an employee of work-related training or any benefit incidental to such training, orbthe payment or reimbursement to or in respect of an employee of—ithe cost of work-related training or of any benefit incidental to such training, oriiany costs of a kind specified in subsection (2) in respect of such training.2The costs are—acosts which are incidental to the employee undertaking the training,bexpenses incurred in connection with an examination or other assessment of what the employee has gained from the training, andcthe cost of obtaining any qualification, registration or award to which the employee becomes or may become entitled as a result of the training or such an examination or other assessment.2511In this Chapter “work-related training”, in relation to an employee, means a training course or other activity designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which—aare likely to prove useful to the employee when performing the duties of the employment or a related employment, orbwill qualify or better qualify the employee—ito perform those duties, oriito participate in any charitable or voluntary activities that are available to be performed in association with the employment or a related employment.2For this purpose “related employment”, in relation to an employee, means another employment with the same employer, or with a person connected with the employer, which the employee—ais to hold,bhas a serious opportunity of holding, orccan realistically expect to have a serious opportunity of holding in due course.2521Where travel or subsistence is provided or the costs of travel or subsistence are paid or reimbursed, section 250 does not apply except to the extent that the travel meets condition A or B or the subsistence meets condition B.2Condition A is that, on the assumptions in subsection (4), mileage allowance relief under Chapter 2 of this Part would be available for the travel if no mileage allowance payments had been made.3Condition B is that, on those assumptions, the expenses of the travel or subsistence would be deductible under Part 5.4The assumptions are—athat the employee undertook the training as one of the duties of the employment, andbthat the employee incurred and paid the expenses.5In this section—“mileage allowance payments” has the meaning given by section 229(2), and“subsistence” includes food, drink and temporary living accommodation.2531Section 250 does not apply if or to the extent that the facilities or other benefits that are provided or the costs of which are paid or reimbursed are provided to the employee for one or more of the following purposes.2They are—aenabling the employee to enjoy the facilities or benefits for entertainment or recreational purposes which are unconnected,bproviding the employee with an unconnected inducement to remain in or accept an employment with the employer or a person connected with the employer, andcrewarding the employee for performing duties of the employment or performing them in a particular way.3In subsection (2)(a) the reference to enjoying facilities or benefits for entertainment or recreational purposes includes a reference to enjoying them in the course of a leisure activity.4In subsection (2)(a) and (b) “unconnected” means unconnected with imparting, instilling, improving or reinforcing knowledge, skills or personal qualities within section 251(1).2541Section 250 does not apply if the benefit that is provided or the cost of which is paid or reimbursed is, or is the use of, an asset that is not a training-related asset.2“Training-related asset”, in relation to work-related training provided to an employee, means—aan asset provided for use only—iin the course of the training, oriiin the course of the training and in the performance of the duties of the employee’s employment,btraining materials provided in the course of the training, orcsomething made by the employee in the course of the training or incorporated into something so made.3For this purpose, “training materials” includes stationery, books or other written material, audio or video tapes, compact disks or floppy disks.254A1No liability to income tax arises in respect of a care leaver's apprenticeship bursary payment.2A care leaver's apprenticeship bursary payment is a payment—apayable out of the public revenue,bto a care leaver (see subsection (3)),cmade in connection with the person's employment as an apprentice (see subsection (4)), anddin respect of which any conditions specified in regulations made by the Treasury are met.3A person is a care leaver if they are a person—awho is, or was, a child looked after—iby a local authority in England within the meaning of section 22 of the Children Act 1989 (general duty of local authority in relation to children looked after by them);iiby a local authority in Wales within the meaning of the Social Services and Well-being (Wales) Act 2014 (anaw 4) (see section 74 of that Act (child or young person looked after by a local authority));iiiby a local authority in Scotland within the meaning of Chapter 1 of Part 2 of the Children (Scotland) Act 1995 (see section 17(6) of that Act (duty of local authority to child looked after by them));ivby an authority in Northern Ireland within the meaning of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (see Article 25 of that Order (children looked after by an authority: interpretation)), andbin respect of whom any other conditions specified in regulations made by the Treasury are met.4“Apprentice” has the meaning specified in regulations made by the Treasury.5Regulations under this section—amay make provision framed by reference to a scheme (however described or named), or document, as it has effect from time to time,bmay make different provision for different purposes,cmay make different provision for different areas, anddmay make retrospective provision.2551No liability to income tax in respect of income from a current or former employment arises by virtue of—athe provision to a person within subsection (2) (“the employee”) of individual learning account training that is given by a person who is not the employee’s employer or former employer,bany payment to the person giving the training in respect of the cost of that provision,cthe provision to the employee of any benefit incidental to such training, ordthe payment or reimbursement of any costs in respect of such training of a kind specified in subsection (3).2A person is within this subsection if the person either—aholds an account that qualifies under section 104 of the Learning and Skills Act 2000 (c. 21), orbis a party to arrangements that qualify under section 105 or 106 of that Act or section 2 of the Education and Training (Scotland) Act 2000 (asp. 8).3The costs are—acosts which are incidental to the employee undertaking the training,bexpenses incurred in connection with an examination or other assessment of what the employee has gained from the training, andcthe cost of obtaining any qualification, registration or award to which the employee becomes or may become entitled as a result of the training or such an examination or other assessment.256In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—aregulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), orbregulations under section 1 of the Education and Training (Scotland) Act 2000.2571Where travel or subsistence is provided or the costs of travel or subsistence are paid or reimbursed, section 255 does not apply except to the extent that the travel meets condition A or B or the subsistence meets condition B.2Condition A is that, on the assumptions in subsection (4), mileage allowance relief under Chapter 2 of this Part would be available for the travel if no mileage allowance payments had been made.3Condition B is that, on those assumptions, the expenses of the travel or subsistence would be deductible under Part 5.4The assumptions are—athat the employee undertook the training as one of the duties of the employment, andbthat the employee incurred and paid the expenses.5In this section—“mileage allowance payments” has the meaning given by section 229(2), and“subsistence” includes food, drink and temporary living accommodation.2581Section 255 does not apply if or to the extent that the facilities or other benefits that are provided or made available, or the costs of which are paid or reimbursed, are provided or made available for either or both of the following purposes.2They are—aenabling the employee or former employee to enjoy the facilities or benefits for entertainment or recreational purposes, andbrewarding the employee or former employee for performing duties of the employment or former employment or performing them in a particular way.3In subsection (2)(a) the reference to enjoying facilities or benefits for entertainment or recreational purposes includes a reference to enjoying them in the course of a leisure activity.2591Section 255 does not apply if the benefit that is provided, or the use of which is provided, or the cost of which is paid or reimbursed is an asset that is not a training-related asset.2“Training-related asset”, in relation to individual learning account training provided to an employee or former employee, means—aan asset provided—ifor use only in the course of the training, oriifor use in the course of the training and in the performance of the duties of the employee’s employment, but not to any significant extent for any other use, orbtraining materials provided in the course of the training, orcsomething made by the employee or former employee in the course of the training or incorporated into something so made.3For this purpose “training materials” includes stationery, books or other written material, audio or video tapes, compact disks or floppy disks.2601Section 255(1) only applies if any expenditure involved in making the provision, the payment or the reimbursement is incurred in giving effect to existing arrangements providing—afor the person incurring it to contribute to costs arising from the undertaking of individual learning account training by the employer’s employees or former employees, andbfor such contributions to be generally available, on similar terms, to the employer’s employees at that time.2In subsection (1) “existing arrangements” means arrangements in place when the agreement to incur the expenditure was made.3The Treasury may by regulations make provision specifying the persons or other entities under whom Crown servants are to be treated for the purposes of this section as holding employment.4Such regulations may—atreat a description of Crown servants (or two or more such descriptions taken together) as an entity for the purposes of the regulations, andbmake different provision for different descriptions of Crown servants.5In this section “Crown servant” means a person holding an employment under the Crown.Chapter 52611No liability to income tax arises in respect of the provision to an employee or a member of an employee’s family or household of benefits within subsection (2).2The benefits are—asporting or other recreational facilities which meet conditions A to C, andba right or opportunity to make use of such facilities.This is subject to section 262.3Condition A is that the facilities are available generally to the employees of the employer in question.4Condition B is that they are not available to members of the public generally.5Condition C is that they are used wholly or mainly by persons whose right or opportunity to use them is employment-related (whether or not by reference to the same employer).6A person’s right or opportunity to use facilities is “employment-related” if and only if—ait derives from the person being—ian employee or former employee, oriia member or former member of the family or household of an employee or former employee,of a particular employer, andbthe facilities are provided so as to be available generally to that employer’s employees.2621Section 261 (exemption of recreational benefits) does not apply to the following benefits—aan interest in or the use of any of the following—ia mechanically propelled vehicle,iiholiday or other overnight accommodation, oriiifacilities which include, or are provided in association with, a right or opportunity to make use of holiday or overnight accommodation,bfacilities provided on domestic premises, orca right or opportunity to make use of facilities within paragraph (a) or (b).2In this section—“domestic premises” means—premises used wholly or mainly as a private dwelling, orland or other premises belonging to, or enjoyed with, premises so used, and“vehicle” includes a ship, boat or other vessel, an aircraft and a hovercraft.263The Treasury may by regulations provide that section 261—adoes not apply to a benefit specified in the regulations,bapplies to a benefit so specified only where such conditions as the regulations specify are met in relation to the terms on which, and the persons to whom, it is provided, orcapplies in such cases as are so specified to—ifacilities that do not meet the conditions in section 261(3) to (5), oriia benefit within section 262.2641This section applies to an annual party or similar annual function provided for an employer’s employees and available to them generally or available generally to those at a particular location.2Where in the tax year only one annual party or similar annual function to which this section applies is provided for the employer’s employees, or the employees in question, no liability to income tax arises in respect of its provision if the cost per head of the party or function does not exceed £150.3Where in the tax year two or more such parties or functions are so provided, no liability to income tax arises in respect of the provision of one or more of them (“the exempt party or parties”) if the cost per head of the exempt party or parties does not exceed £150 or £150 in aggregate.4For the purposes of this section, the cost per head of a party or function is the total cost of providing—athe party or function, andbany transport or accommodation incidentally provided for persons attending it (whether or not they are the employer’s employees),divided by the number of those persons.5That total cost includes any value added tax on the expenses incurred in providing the party, function, transport or accommodation.2651No liability to income tax arises in respect of the provision of entertainment for an employee or a member of the employee’s family or household if conditions A to C are met.2Condition A is that the person providing the entertainment is not the employer or a person connected with the employer.3Condition B is that neither the employer nor a person connected with the employer has directly or indirectly procured its provision.4Condition C is that it is not provided—ain recognition of particular services performed by the employee in the course of the employment, orbin anticipation of particular services to be so performed.5In this section “entertainment” includes hospitality of any kind.Chapter 62661No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher if or to the extent that the voucher is used to obtain anything the direct provision of which would fall within—asection 237(1) (parking provision),bsection 246 (transport between home and work for disabled employees: general),csection 247 (provision of cars for disabled employees),dsection 248 (transport home: late night working and failure of car-sharing arrangements), ...esection 265 (third party entertainment), orfsection 320C (recommended medical treatment);2No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher if the voucher evidences the employee’s entitlement to use anything the direct provision of which would fall within—asection 242 (works transport services),bsection 243 (support for public bus services), ...csection 244 (cycles and cyclist’s safety equipment), ordsection 319 (mobile telephones).3No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher if the voucher can only be used to obtain anything the direct provision of which would fall within—asection 245 (travelling and subsistence during public transport strikes),bsection 261 (exemption of recreational benefits),csection 264 (annual parties and functions),dsection 296 (armed forces' leave travel facilities), ...esection 317 (subsidised meals) , ...fsection 320A (eye tests and special corrective appliances) ...gsection 320B (health screening and medical check-ups) , orhsection 320D (flu vaccinations).4No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher if the voucher evidences the employee’s entitlement to a benefit in respect of which no charge arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) because of regulations under section 210 (power to exempt minor benefits).5For the purposes of this section direct provision is taken to fall within a section if it would do so if the employee were not in lower-paid employment as a minister of religion.2671No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a credit-token if or to the extent that the token is used to obtain anything the direct provision of which—awould fall within one of the provisions specified in subsection (2), orbwould do so if the employee were not in lower-paid employment as a minister of religion.2Those provisions are—asection 237(1) (parking provision),bsection 245 (travelling and subsistence during public transport strikes),csection 246 (transport between home and work for disabled employees: general),dsection 247 (provision of cars for disabled employees),esection 248 (transport home: late night working and failure of car-sharing arrangements), ...fsection 265 (third party entertainment).gsection 319 (mobile telephones). , ...hsection 320A (eye tests and special corrective appliances) ...isection 320B (health screening and medical check-ups) , andjsection 320D (flu vaccinations).2681No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher or a credit-token if or to the extent that the voucher or token is used by an employee to obtain goods, services or money if conditions A to C are met.2In the case of goods or services, condition A is that—aobtaining them is incidental to the employee’s absence from the place where the employee normally lives, andbthat absence is for a continuous period in relation to which the overnight stay conditions are met (“the qualifying period”).3In the case of money, condition A is that—ait is obtained for the purpose of obtaining goods or services, andbobtaining them is incidental to such an absence during such a period.4Condition B is that an amount would not be deductible under section 362 or 363 (deductions where non-cash voucher or credit-token provided) in respect of the cost of obtaining the goods or services.5Condition C is that the exemption provisions total in respect of the qualifying period does not exceed the permitted amount.6In this section—“the overnight stay conditions” has the same meaning as in section 240 (exemption of incidental overnight expenses and benefits) (see section 240(4)), and“the exemption provisions total” and “the permitted amount” have the same meaning as in section 241 (incidental overnight expenses and benefits: overall exemption limit) (see section 241(2) and (3)).2691No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher or a credit-token if or to the extent that the voucher or token is used by the employee or a member of the employee’s family for obtaining—agoods or services in connection with a taxable car or van or an exempt heavy goods vehicle, orbmoney which is spent on such goods or services.2Subsection (1) applies where the goods in question are fuel for a car, or van, but see section 149(3) or section 160(3) (by virtue of which such use of a voucher or token is treated as the provision of the fuel for the purposes of section 149 (benefit of car fuel treated as earnings) or section 160 (benefit of van fuel treated as earnings)).3For the purposes of this section—a“car” and “van” have the meaning given by section 115, andba car or van is “taxable” if the cash equivalent of the benefit of it is treated as the employee’s earnings for the tax year in which the voucher or token is used under Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits).4For the purposes of this section—a“heavy goods vehicle” has the same meaning as in section 238 (modest private use of heavy goods vehicles), andba heavy goods vehicle is “exempt” if it is made available in the tax year to the employee in such circumstances that section 238 applies or would apply if the employee were not in lower-paid employment as a minister of religion.2701No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a non-cash voucher or a credit-token if conditions A to C are met.2Condition A is that the voucher or token is provided as a gift.3Condition B is that it is only capable of being used to obtain goods.4Condition C is that it meets conditions A to C and E in section 324 (general exemption of small gifts from third parties).270A1If qualifying childcare vouchers are provided for an eligible employee— ano liability to income tax arises by virtue of section 62 (general definition of earnings), andbliability to income tax by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit tokens) arises only in respect of so much of the cash equivalent of the benefit as exceeds the exempt amount. For the meaning of “eligible employee”, see section 270AA. 2A “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to D are met.3Condition A is that the voucher is provided to enable an employee to obtain care for a child who—ais a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense, orbis resident with the employee and is a person in respect of whom the employee has parental responsibility.4Condition B is that the voucher can only be used to obtain qualifying child care.5Condition C is that the vouchers are provided under a scheme that is open—ato the employer’s eligible employees generally, orbgenerally to those at a particular location.5AWhere the scheme under which the vouchers are provided involves—arelevant salary sacrifice arrangements, orbrelevant flexible remuneration arrangements,Condition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.5BIn subsection (5A)—“relevant salary sacrifice arrangements” means arrangements (whenever made) under which the employees for whom the vouchers are provided give up the right to receive an amount of general earnings or specific employment income in return for the provision of the vouchers;“relevant flexible remuneration arrangements” means arrangements (whenever made) under which the employees for whom the vouchers are provided agree with the employer that they are to be provided with the vouchers rather than receive some other description of employment income;“relevant low-paid employees” means any of the employer's employees who are remunerated by the employer at a rate such that, if the relevant salary sacrifice arrangements or relevant flexible remuneration arrangements applied to them, the rate at which they would then be so remunerated would be likely to be lower than the national minimum wage.5CCondition D is that the employer has, at the required time, made an estimate of the employee's relevant earnings amount for the tax year in respect of which the voucher is provided (see section 270B).6For the purposes of this section the “exempt amount”, in any tax year, is the sum of— a the appropriate amount for each qualifying week in that year, andbthe voucher administration costs for that year.6ZAIn subsection (6)(a) “the appropriate amount”, in the case of an employee, means—aif the relevant earnings amount in the case of the employee for the tax year, as estimated in accordance with subsection (5C), exceeds the higher rate limit for the tax year, £25 ,bif the relevant earnings amount in the case of the employee for the tax year, as so estimated, exceeds the basic rate limit for the tax year but does not exceed the higher rate limit for the tax year, £28, andcotherwise, £55.6AThe “voucher administration costs” for any tax year in respect of which qualifying childcare vouchers are provided for an employee means the difference between the cost of provision of the vouchers and their face value.The face value of a voucher is the amount stated on or recorded in the voucher as the value of the provision of care for a child that may be obtained by using it.7A “qualifying week” means a tax week in respect of which a qualifying childcare voucher is received.A “tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day after that (so that the last day of a tax year or, in the case of a tax year ending in a leap year, the last two days is treated as a separate week).8An employee is only entitled to one exempt amount even if care is provided for more than one child.But it does not matter that another person may also be entitled to an exempt amount in respect of the same child.9An employee is not entitled to an exempt amount under this section and under section 318A (limited exemption for employer-contracted childcare) in respect of the same tax week.10In this section “care”, “child”, “parental responsibility” and “qualifying child care” have the same meaning as in section 318A (see sections 318B and 318C).10AIn this section “ cost of provision”, in relation to a childcare voucher, has the meaning given in section 87(3) and (3A).11The powers conferred by section 318D (childcare: power to vary amounts and qualifying conditions) are exercisable—ain relation to the amounts specified in subsection (6ZA) above as in relation to the amounts specified in section 318A(6A) , andbin relation to the qualifying conditions for the exemption conferred by this section as in relation to the qualifying conditions for the exemption conferred by section 318A.270AA1An employee is an eligible employee for the purposes of section 270A if conditions A to C are met in relation to the employee.2Condition A is that the employee—awas employed by the employer immediately before the relevant day, andbhas not ceased to be employed by the employer on or after that day.3“The relevant day” means the day specified by the Treasury in regulations for the purposes of this section.4Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.5In subsection (4)—“qualifying week” means a tax week in respect of which a qualifying childcare voucher has been provided for the employee under the scheme by the employer in respect of a child, and“tax week” has the meaning given by section 270A(7).6Condition C is that the employee has not given the employer a childcare account notice.7A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.8In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.270B1For the purposes of section 270A, the “relevant earnings amount”, in the case of an employee provided with vouchers by an employer for any qualifying week in a tax year, means—athe aggregate of—ithe amount of any relevant earnings for the tax year from employment by the employer, andiiany amounts treated under Chapters 2 to 12 of Part 3 as earnings from such employment, lessbthe aggregate of any excluded amounts.2But if the employee becomes employed by the employer during the tax year, what would otherwise be the amount of the aggregate mentioned in subsection (1)(a) is the relevant multiple of that amount; and the relevant multiple is— 365 RDwhere RD is the number of days in the period beginning with the day on which the employee becomes employed by the employer and ending with the tax year.3In subsection (1)(a) “relevant earnings” means—asalary, wages or fees, andbany other earnings specified in regulations made by the Treasury under this paragraph.4In subsection (1)(b) “excluded amounts” means amounts specified in regulations made by the Treasury under this subsection.5In section 270A “the required time”, in the case of an employee, means—aif the employee joins the scheme under which the vouchers are provided at a time during the tax year, that time, andbotherwise, the beginning of the tax year.6For the purposes of subsection (5)(a) the employee is taken to join the scheme as soon as—athe employer has agreed that vouchers will be provided under the scheme for the employee, andbthere is a child falling within section 270A(3)(a) or (b) in relation to the employee.7The Treasury may by order amend this section.Chapter 72711No liability to income tax in respect of earnings or by virtue of Part 7A arises by virtue of—athe provision of removal benefits to which this section applies, orbthe payment or reimbursement of removal expenses to which this section applies.2 In relation to earnings, subsection (1) does not apply if (disregarding this section) the earnings are general earnings to which either of the following sections applies—asection 22 (chargeable overseas earnings for year when remittance basis applied and employee outside section 26 ), orbsection 26 (foreign earnings for year when remittance basis applied and employee met section 26A requirement ).2AIn relation to Part 7A, subsection (1) does not apply to any amount so far as the amount (disregarding this section and section 554P) would count as employment income to which section 554Z9 or 554Z10 would apply.3Subsection (1) is subject to section 287 (limit on exemption).2721Benefits are removal benefits to which section 271 applies if—athey are reasonably provided in connection with a change of the employee’s residence which meets the conditions in section 273,bthey are provided on or before the limitation day (see section 274), andcthey are within subsection (2) or one of the following provisions—isection 277 (acquisition benefits and expenses),iisection 278 (abortive acquisition benefits and expenses),iiisection 279 (disposal benefits and expenses),ivsection 280 (transporting belongings),vsection 281 (travelling and subsistence),visection 285 (replacement of domestic goods).2A benefit is within this subsection if it is a non-cash voucher, cash voucher or credit-token used—ato obtain goods or services the direct provision of which would be a benefit within one of the provisions specified in subsection (1)(c)(i) to (vi), orbto obtain money for the purpose of obtaining such goods or services or meeting expenses within one of those provisions or section 284 (bridging loan expenses).3Expenses are removal expenses to which section 271 applies if—athey are reasonably incurred by the employee in connection with a change of the employee’s residence which meets the conditions in section 273,bthey are incurred on or before the limitation day, andcthey are within one of the provisions referred to in subsection (1)(c)(i) to (vi) or within section 284 (bridging loan expenses).2731The conditions referred to in section 272(1)(a) and (3)(a) which apply to the change of the employee’s residence are conditions A to C.2Condition A is that the change of residence results from one of the following changes—athe employee becoming employed,ban alteration of the duties of the employment, orcan alteration of the place where the employee is normally to perform those duties.3Condition B is that the change of residence is made wholly or mainly to allow the employee to reside within a reasonable daily travelling distance of the place where the employee normally performs or is normally to perform the duties of the employment after the employment change (see section 275).4Condition C is that the employee’s former residence is not within a reasonable daily travelling distance of that place.2741In this Chapter “the limitation day”, in relation to an employee’s change of residence, means the last day of the tax year after that in which the employee begins to perform the duties of the employment after the employment change, but this is subject to any direction under subsection (2).2 An officer of Revenue and Customs may direct that the last day of a later tax year is the limitation day in relation to any particular change of residence if it appears to them reasonable to do so having regard to all the circumstances of that change.275In this Chapter “the employment change”, in relation to an employee’s change of residence, means whichever of the changes specified in section 273(2) results in the change of residence.2761If an employee has more than one residence, references in this Chapter to the employee’s residence are references to the employee’s main residence.2In this Chapter, in relation to a change of the employee’s residence—areferences to the former residence are references to the employee’s residence before the change, andbreferences to the new residence are references to the employee’s residence after the change.3In this Chapter references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.2771This section applies if an interest in the employee’s new residence is acquired by—athe employee,bone or more members of the employee’s family or household, orcthe employee and one or more members of the employee’s family or household.2The following benefits are within this section—alegal services connected with the acquisition of the interest, including legal services connected with any loan raised by the employee to acquire it,bthe waiving of any procurement fees connected with any such loan,cthe waiving of any amount payable in respect of insurance effected to cover risks incurred by the maker of any such loan because the loan equals the whole, or a substantial part, of the value of the interest,dany survey or inspection of the residence undertaken in connection with the acquisition, andethe connection of any utility serving the new residence for use by the employee or by the employee and one or more members of the employee’s family or household.3The following expenses are within this section—asums paid for any services within subsection (2)(a), (d) or (e),bany procurement fees connected with any loan raised by the employee to acquire the interest,cthe costs of any insurance within subsection (2)(c),dfees payable to an appropriate registry or appropriate register in connection with the acquisition, andestamp duty or stamp duty land tax charged on the acquisition.4In this section references to a loan raised by the employee include a loan raised by—aone or more members of the employee’s family or household, orbthe employee and one or more members of the employee’s family or household.5In this section—“appropriate registry” means—Her Majesty’s Land Registry,the Land Registry in Northern Ireland, orthe Registry of Deeds for Northern Ireland, and“appropriate register” means any register under the management and control of the Keeper of the Registers of Scotland.278Benefits or expenses are within this section if—athey are benefits provided or expenses incurred with a view to the acquisition of an interest in a residence,bthe interest is not acquired—ibecause of circumstances outside the control of the person seeking to acquire it, oriibecause that person reasonably declines to proceed, andcthe benefits or expenses would have fallen within section 277 if the interest had been acquired.2791This section applies if the employee has an interest in the former residence and because of the change of residence it is disposed of or is intended to be disposed of.2The following benefits are within this section—alegal services connected with the disposal or intended disposal, including legal services connected with the redemption of a related loan,bthe waiving of any penalty for redeeming a related loan for the purpose of the disposal or intended disposal,cthe services of an estate agent or auctioneer engaged in the disposal or intended disposal,dservices connected with the advertisement of the disposal or intended disposal,ethe disconnection, for the purpose of the disposal or intended disposal, of any utility serving the former residence, andfservices connected with maintaining, insuring, or preserving the security of, the former residence at any time when it is unoccupied pending the disposal or intended disposal.3The following expenses are within this section—asums paid for any services within subsection (2)(a), (c), (d) or (e),bany penalty for redeeming a related loan for the purpose of the disposal or intended disposal,crent paid in respect of the former residence at any time when it is unoccupied pending the disposal or intended disposal, anddexpenses of maintaining, insuring, or preserving the security of the former residence at any time when it is unoccupied pending the disposal or intended disposal.4In this section references to the employee having an interest in a residence include—aone or more members of the employee’s family or household having such an interest, orbthe employee and one or more members of the employee’s family or household having such an interest.5A loan is a “related loan” for this purpose if—ait was raised to obtain an interest in the former residence, orbit is secured on such an interest, orcpart of it was so raised and the rest of it is so secured.2801The following benefits are within this section—athe transportation of domestic belongings from the employee’s former residence to the employee’s new residence, andbthe effecting of insurance to cover such transportation.2The following expenses are within this section—aexpenses connected with such transportation, andbthe costs of any such insurance.3In this section—“domestic belongings” means belongings of the employee or of members of the employee’s family or household, and“transportation” includes—packing and unpacking belongings,temporarily storing them, where there is not a direct move from the former to the new residence,detaching domestic fittings from the former residence, where they are to be taken to the new residence, andattaching domestic fittings to the new residence and adapting them, where they are brought from the former residence.2811The following benefits are within this section—asubsistence and facilities for travel provided for the employee and members of the employee’s family or household for temporary visits to the new area for purposes connected with the change of residence,bany other subsistence provided for the employee,cfacilities provided for the employee for travel between the employee’s former residence and—ithe place where the employee’s new duties are normally performed, oriithe new place where the duties of the employee’s employment are normally performed, oriiitemporary living accommodation of the employee,dwhere the employment change is within section 273(2)(b) or (c) (change of duties or place of performance), facilities provided for the employee for travel before the change between the employee’s new residence and—ithe place where the employee normally performs the duties of the employment before the change, oriitemporary living accommodation of the employee,efacilities provided for the employee and members of the employee’s family or household for travel from the employee’s former residence to the employee’s new residence in connection with the change of residence,fsubsistence provided for a relevant child while the child stays in education-linked living accommodation,gfacilities provided for a relevant child for travel between education-linked living accommodation and the employee’s accommodation.2For the purposes of this section, “education-linked living accommodation”, in relation to a relevant child, means living accommodation where the child stays for the purpose of securing continuity in education, being—aaccommodation in the new area where the child stays before the employee’s change of residence,baccommodation in the former area where the child stays after that change,caccommodation in the new area where the child stays while the employee is living in temporary living accommodation in the former area, ordaccommodation in the former area where the child stays while the employee is living in temporary living accommodation in the new area.3For the purposes of subsection (1)(g) “the employee’s accommodation”, in relation to travel to or from education-linked accommodation, means—aif that accommodation is within subsection (2)(a), the employee’s former residence,bif that accommodation is within subsection (2)(b), the employee’s new residence, andcif that accommodation is within subsection (2)(c) or (d), the employee’s temporary accommodation.4The cost of providing subsistence or travel of a kind described in subsection (1) is an expense within this section.5Subsections (1) and (4) are subject to section 282 (exclusion from this section of benefits and expenses where deduction allowed), and subsection (1) is also subject to section 283 (exclusion from this section of taxable car and van facilities).6In this section—“new duties” means—if the employment change is within section 273(2)(a) (change of employer), the duties of the employee’s new employment, andif the employment change is within section 273(2)(b) (change of duties), the new duties of the employment,“former area” means the area round or near the former residence of the employee,“new area” means—if the employment change is within section 273(2)(a) or (b) (change of employer or duties), the area round or near the place where the employee’s new duties normally are or are to be performed, andif the employment change is within section 273(2)(c) (change of place of performance), the area round or near the new place where the duties of the employee’s employment normally are or are to be performed,“relevant child” means a person who is a member of the employee’s family or household and is aged under 19 at the beginning of the tax year in which the employment change occurs, and“subsistence” means food, drink and temporary living accommodation.2821Benefits and expenses are excluded from section 281 (travelling and subsistence) if or to the extent that an amount is deductible in respect of the cost of the benefits or of the expenses under any of the following provisions.2They are—asection 341 (travel at start or finish of overseas employment),bsection 342 (travel between employments where duties performed abroad), andcChapter 5 of Part 5 except section 376 (deductions for earnings representing benefits or reimbursed expenses in respect of certain foreign travel).3If an amount is so deductible in respect of part only of the cost of a benefit, the part of the benefit excluded by this section is to be determined on a just and reasonable basis.2831A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also made available—ato the employee or members of the employee’s family or household for private use not falling within section 281(1),bby reason of the employee’s employment, andcwithout any transfer of the property in it.2The following sections apply for the purposes of this section as they apply for the purposes of Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits)—asection 115 (meaning of “car” and “van”),bsection 117 (meaning of car or van made available by reason of employment), andcsection 118 (availability for private use).2841Expenses are within this section if—athe employee has an interest in the former residence and disposes of it because of the change of residence,bthe employee acquires an interest in the new residence, andcthe expenses are interest payable by the employee in respect of a loan raised by the employee wholly or partly because expenditure is incurred in connection with that acquisition before the proceeds of that disposal become available.This is subject to subsections (2) and (3).2Interest is only within this section if or to the extent that the loan is used—afor acquiring the employee’s interest in the new residence, orbfor redeeming a loan—iwhich was raised by the employee to obtain an interest in the former residence,iiwhich is secured on such an interest, oriiiwhich was partly so raised and the rest of which is so secured.3If the loan exceeds the market value of the employee’s interest in the former residence at the time of acquisition of the new residence, the interest on the excess is not within this section.4If subsection (3) applies in a case where the loan is used partly for purposes within subsection (2) and partly for other purposes, the amount of the interest within this section is the appropriate fraction of the total interest.5The appropriate fraction is—MVLor, if it is smaller—PLLwhere—MV is the market value of the employee’s interest in the former residence at the time of acquisition of the new residence,PL is the part of the loan used for purposes within subsection (2), andL is the amount of the loan.6In this section—areferences to a loan raised by the employee include a loan raised by—ione or more members of the employee’s family or household, oriithe employee and one or more members of the employee’s family or household, andbreferences to the employee having, disposing of or acquiring an interest in a residence include—ione or more members of the employee’s family or household having, disposing of or acquiring such an interest, oriithe employee and one or more members of the employee’s family or household having, disposing of or acquiring such an interest.2851Benefits and expenses are within this section if—athe employee has an interest in the former residence and disposes of it because of the change of residence,bthe employee acquires an interest in the new residence,cin the case of benefits, they are domestic goods provided to replace goods used at the former residence which are unsuitable for use at the new residence, anddin the case of expenses, they are incurred on the purchase of domestic goods intended for such replacement.2In this section references to the employee having, disposing of or acquiring an interest in a residence include—aone or more members of the employee’s family or household having, disposing of or acquiring such an interest, orbthe employee and one or more members of the employee’s family or household having, disposing of or acquiring such an interest.2861The Treasury may by regulations amend sections 277 to 285 so as to secure that benefits or expenses which would not otherwise fall within any of those sections do so.2The regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient.3Those provisions may be made by amending this Chapter or otherwise.4The regulations apply to a change of an employee’s residence resulting from an employment change occurring on or after the day specified in the regulations for this purpose.2871If in the case of any change of residence the value of the exemption exceeds £8,000, section 271 (exemption of removal benefits and expenses) does not apply to the excess.2The value of the exemption is an amount equal to the sum of—athe section 62 earnings, ...bthe benefits code earnings (after taking account of section 64(2)(b) where otherwise an amount that falls within paragraph (a) would be included), andcthe Part 7A employment income3In this section “the section 62 earnings” means all earnings within section 62 (earnings) in respect of which section 271 would prevent liability to income tax from arising if this section were disregarded.4In this section “the benefits code earnings” means all earnings—awhich are treated as such under the benefits code (except earnings so treated under Chapter 7 of Part 3 (taxable benefits: loans)), andbin respect of which section 271 would prevent liability to income tax from arising if this section were disregarded.5In the case of living accommodation, the amount that would be so treated is to be taken to be equal to—CE-Dwhere—CE is the cash equivalent of the accommodation under Chapter 5 of Part 3 (taxable benefits: living accommodation) for the period in which the accommodation is provided (calculated as mentioned in section 103), andD is any amount deductible under section 364 (deductions where living accommodation provided).6In this section “the Part 7A employment income” means the amount in respect of which section 271 (when read with section 554P) would prevent liability to income tax arising if this section were to be disregarded.2881No liability to income tax arises by virtue of Chapter 7 of Part 3 (taxable benefits: loans) in respect of a loan if—ait is a removal benefit (see subsection (2)),bthe unused removal benefit exemption condition is met (see subsection (3)), andcthe loan is discharged before the end of the exempted loan discharge period (see subsection (4)).2For the purposes of this section and section 289, a loan is a removal benefit if—ait is raised by the employee in connection with a change of residence meeting the conditions in section 273 (conditions applicable to change of residence),bthe employee has an interest in the former residence and disposes of it in consequence of the change of residence,cthe employee acquires an interest in the new residence,dthe loan is raised wholly or partly because expenditure is incurred in connection with that acquisition before the proceeds of that disposal become available, andethe loan is made before the limitation day.3For the purposes of this section and section 289 the unused removal benefit exemption condition is that, in the case of the particular change of residence—athe sum specified in section 287(1) (limit on exemption), exceedsbthe amount referred to in section 287(2) (the value of the exemption);and for those purposes that excess is “the unused exemption”.4In this section and section 289 “the exempted loan discharge period”, in relation to a loan, means the period of N days beginning with the day on which it is made, taking N as the number obtained by applying the following formula and, if that does not give a whole number, rounding up the result to the nearest whole number—AB×C×365where—A is the unused exemption,B is the maximum amount of the loan outstanding in the period beginning with the time when the loan is made and ending with the limitation day, andC is the official rate of interest in force when the loan is made (expressed as a percentage).5In this section—areferences to a loan raised by the employee include a loan raised by—ione or more members of the employee’s family or household, oriithe employee and one or more members of the employee’s family or household, andbreferences to the employee having, disposing of or acquiring an interest in a residence include—ione or more members of the employee’s family or household having, disposing of or acquiring such an interest, oriithe employee and one or more members of the employee’s family or household having, disposing of or acquiring such an interest.6The tax payable in respect of a loan for a tax year ending before the limitation day may be decided on the basis that the unused removal benefit exemption condition will not be met.2891This subsection applies to a loan if—ait is a removal benefit (see section 288(2)),bthe unused removal benefit exemption condition is met (see section 288(3)), andcthe loan is not discharged before the end of the exempted loan discharge period (see section 288(4)).2A loan to which subsection (1) applies is to be treated for the purposes of Chapter 7 of Part 3 (taxable benefits: loans) as if it was made on the day after the last day of the exempted loan discharge period.3Subsection (2) does not apply for the purposes of sections 176, 177, 180, 189 and 190.4The tax payable in respect of a loan for a tax year ending before the limitation day may be decided on the basis that subsections (1) and (2) will not apply because the unused removal benefit exemption condition will not be met.CHAPTER 7A289A1No liability to income tax arises by virtue of Chapter 3 of Part 3 (taxable benefits: expenses payments) in respect of an amount (“amount A”) paid or reimbursed by a person to an employee (whether or not an employee of the person) in respect of expenses if—aan amount equal to or exceeding amount A would (ignoring this section) be allowed as a deduction from the employee's earnings under Chapter 2 or 5 of Part 5 in respect of the expenses, andbthe payment or reimbursement is not provided pursuant to relevant salary sacrifice arrangements.2No liability to income tax arises in respect of an amount paid or reimbursed by a person (“the payer”) to an employee (whether or not an employee of the payer) in respect of expenses if—athe amount has been calculated and paid or reimbursed in an approved way (see subsection (6)),bthe payment or reimbursement is not provided pursuant to relevant salary sacrifice arrangements, andcconditions A and B are met.2ANo liability to income tax arises in respect of an amount paid or reimbursed by a person (“the payer”) to an employee (whether or not an employee of the payer) for expenses in the course of qualifying travel if—athe amount has been calculated and paid or reimbursed in accordance with regulations made by the Commissioners for Her Majesty's Revenue and Customs,bthe payment or reimbursement is not provided pursuant to relevant salary sacrifice arrangements, andccondition C is met.3Condition A is that the payer or another person operates a system for checking—athat the employee is, or employees are, in fact incurring and paying amounts in respect of expenses of the same kind, andbthat a deduction would (ignoring this section) be allowed under Chapter 2 or 5 of Part 5 in respect of those amounts.4Condition B is that neither the payer nor any other person operating the system knows or suspects, or could reasonably be expected to know or suspect—athat the employee has not incurred and paid an amount in respect of the expenses, orbthat a deduction from the employee's earnings would not be allowed under Chapter 2 or 5 of Part 5 in respect of the amount.4ACondition C is that—athe payer or another person operates a system for checking that the employee has undertaken the qualifying travel in relation to which the amount is paid or reimbursed, andbneither the payer nor any other person operating the system knows or suspects, or could reasonably be expected to know or suspect, that the travel was not undertaken.5 In this section “relevant ” , in relation to an employee to whom an amount is paid or reimbursed for or in respect of expenses, means arrangements (whenever made, whether before or after the employment began) under which—athe employee gives up the right to receive an amount of general earnings or specific employment income in return for the payment or reimbursement, orbthe amount of other general earnings or specific employment income received by the employee depends on the amount of the payment or reimbursement.5AIn this section “qualifying travel” means travel for which a deduction from the employee's earnings would be allowed under Chapter 2 or 5 of Part 5.6For the purposes of subsection (2) , a sum is calculated and paid or reimbursed in an approved way if—ait is calculated and paid or reimbursed in accordance with regulations made by the Commissioners for Her Majesty's Revenue and Customs, orbit is calculated and paid or reimbursed in accordance with an approval given under section 289B.7Regulations made under subsection (2A)(a) or (6)(a) may make different provision for different purposes.8Regulations made under subsection (2A)(a) may contain provision about calculating amounts that is framed by reference to rates (for expenses) published from time to time by the Commissioners for Her Majesty's Revenue and Customs.289B1A person (“the applicant”) may apply to Her Majesty's Revenue and Customs for approval to pay or reimburse expenses of the applicant's employees, or employees of another person, at a rate set out in the application (“the proposed rate”).2An officer of Revenue and Customs may give the approval if satisfied that any calculation of a payment or reimbursement of expenses in accordance with the proposed rate, or such other rate as is agreed between the applicant and the officer, would be a reasonable estimate of the amount of expenses actually incurred.3An approval under subsection (2) takes effect in accordance with a notice (an “approval notice”) given to the applicant by an officer of Revenue and Customs.4An approval notice must specify—athe rate at which expenses may be paid or reimbursed,bthe day from which the approval takes effect, that day not being earlier than the day on which the approval notice is given,cthe day on which the approval ceases to have effect, that day not being later than the end of the period of 5 years beginning with the day on which the approval takes effect, anddthe type of expenses to which the approval relates.5An approval notice may specify that the approval is subject to conditions specified or described in the notice.6An application for an approval under this section must be in such form and manner, and contain such information, as is specified by Her Majesty's Revenue and Customs.289C1An officer of Revenue and Customs may, if in the officer's opinion there is reason to do so, revoke an approval given under section 289B by giving a further notice (a “revocation notice”) to either or both of the following—athe person who applied for the approval, andbthe person who is paying or reimbursing expenses in accordance with the approval.2A revocation notice may revoke the approval from—athe day on which the approval took effect, orba later day specified in the notice.3A revocation under subsection (1) may be in relation to all expenses or expenses of a description specified in the revocation notice.4If the revocation notice revokes the approval from the day on which the approval took effect—aany liability to tax that would have arisen in respect of the payment or reimbursement of expenses if the approval had never been given in relation to such expenses is to be treated as having arisen, andbany person who has made, and any employee who has received, a payment or reimbursement of expenses calculated in accordance with the approval must make all the returns which they would have had to make if the approval had never been given in relation to such expenses.5If the revocation notice revokes the approval from a later day—aany liability to tax that would have arisen in respect of the payment or reimbursement of expenses if the approval had ceased to have effect on that day in relation to such expenses is to be treated as having arisen, andbany person who has made, and any employee who has received, a payment or reimbursement of expenses calculated in accordance with the approval must make all the returns which they would have had to make if the approval had ceased to have effect in relation to such expenses on that day.289D1No liability to income tax arises by virtue of any provision of the benefits code in respect of an amount (“amount A”) treated as earnings of an employee as a result of the provision of a benefit if—aan amount equal to amount A would (ignoring this section) be allowed as a deduction from the employee's earnings under Chapter 3 of Part 5 in respect of the provision of the benefit, andbthe benefit is not provided pursuant to relevant salary sacrifice arrangements.2“Relevant salary sacrifice arrangements”, in relation to an employee to whom a benefit is provided, means arrangements (whenever made, whether before or after the employment began) under which—athe employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of the benefit, orbthe amount of other general earnings or specific employment income received by the employee depends on the provision of the benefit.289E1This section applies if conditions A to C are met.2Condition A is that, pursuant to arrangements, an amount—ais paid or reimbursed to an employee in respect of expenses, orbis treated as earnings of an employee as a result of the provision of a benefit,which, in the absence of this section, would have been exempt from income tax.3Condition B is that, in the absence of those arrangements, the employee would have received a greater amount of general earnings or specific employment income in respect of which—atax would have been chargeable, orbnational insurance contributions would have been payable (whether by the employee or another person).4Condition C is that the main purpose, or one of the main purposes, of the arrangements is the avoidance of tax or national insurance contributions.5If this section applies—athe exemption conferred by section 289A does not apply in respect of the amount paid or reimbursed as mentioned in subsection (2)(a), andbthe exemption conferred by section 289D does not apply in respect of the amount treated as earnings as mentioned in subsection (2)(b).6In this section “arrangements” includes any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable.Chapter 82901No liability to income tax in respect of a person employed as a full-time minister arises by virtue of—athe payment or reimbursement of a statutory amount payable in connection with qualifying premises, orbthe reimbursement of a statutory deduction made in connection with qualifying premises.2No liability to income tax in respect of a person employed as a full-time minister arises by virtue of the payment or reimbursement of expenses incurred in connection with providing living accommodation in qualifying premises if the employment is lower-paid employment as a minister of religion (see section 290D).3Subsection (1) does not apply if or to the extent that the amount or deduction is properly attributable to a part of the premises for which the minister receives rent.4Premises are qualifying premises in relation to a person employed as a minister if—aan interest in them belongs to a charity or an ecclesiastical corporation, andbbecause of that interest and by reason of holding the employment, the minister has a residence in them from which to perform the duties of the employment.5In this section—...“full-time minister” means a person in full-time employment as a minister of a religious denomination,“statutory amount” means an amount paid in pursuance of a provision in, or having the force of, an Act, and“statutory deduction” means a deduction made in pursuance of such a provision.290A1No liability to income tax arises in respect of a person in lower-paid employment as a minister of religion by virtue of the payment or reimbursement of accommodation outgoings.2Subsection (1) does not apply if the minister is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings (as to which see section 290B).3In this section—“accommodation outgoings” means amounts incurred by the minister in—heating, lighting or cleaning qualifying premises; ormaintaining a garden forming part of qualifying premises;...“qualifying premises” has the same meaning as in section 290.290B1This section applies where a person in lower-paid employment as a minister of religion is paid an allowance intended to be used, wholly or in part, for paying accommodation outgoings.2No liability to tax arises by virtue of the payment of the allowance to the extent that it is used for paying accommodation outgoings.3In this section—“accommodation outgoings” has the same meaning as in section 290A;“qualifying premises” has the same meaning as in section 290.290C1This section applies where a person is in employment which is lower-paid employment as a minister of religion in relation to a tax year.2No liability to income tax arises in respect of the person in relation to the tax year by virtue of any of the following Chapters of the benefits code—aChapter 3 (taxable benefits: expenses payments);bChapter 6 (taxable benefits: cars, vans and related benefits);cChapter 7 (taxable benefits: loans);dChapter 10 (taxable benefits: residual liability to charge).3Subsection (2)—ameans that in any of those Chapters a reference to an employee does not include an employee whose employment is within the exclusion in that subsection, if the context is such that the reference is to an employee in relation to whom the Chapter applies, butbdoes not restrict the meaning of references to employees in other contexts.4Subsection (2) has effect subject to—asection 188(2) (discharge of loan: where employment becomes lower-paid), andbsection 290G (employment in two or more related employments).290D1For the purposes of this Part an employment is “lower-paid employment as a minister of religion” in relation to a tax year if—athe employment is direct employment as a minister of a religious denomination, andbthe earnings rate for the employment for the year (calculated under section 290E) is less than £8,500.2An employment is not “direct employment” for the purposes of subsection (1)(a) if—ait is an employment which is treated as existing under—isection 56(2) (deemed employment of worker by intermediary), oriisection 61G(2) (deemed employment of worker by managed service company), orban amount counts as employment income in respect of it by virtue of section 554Z2(1) (treatment of relevant step under Part 7A (employment income provided through third parties)).3Subsection (1) is subject to section 290G.290E1For any tax year the earnings rate for an employment is to be calculated as follows— Step 1 Find the total of the following amounts—the total amount of the earnings from the employment for the year within Chapter 1 of Part 3 (earnings),the total of any amounts that are treated as earnings from the employment for the year under the benefits code (see subsections (2) and (3)), andthe total of any amounts that are treated as earnings from the employment for the year under Chapter 12 of Part 3 (other amounts treated as earnings),excluding any exempt income, other than any attributable to section 290A or 290B (accommodation outgoings of ministers of religion). Step 2 Add to that total any extra amount required to be added for the year by section 290F (extra amounts to be added in connection with a car). Step 3 Subtract the total amount of any authorised deductions (see subsection (4)) from the result of step 2. Step 4 The earnings rate for the employment for the year is given by the formula— R × Y Ewhere—R is the result of step 3,Y is the number of days in the year, andE is the number of days in the year when the employment is held.2Section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion) is to be disregarded for the purpose of determining any amount under step 1.3If the benefit of living accommodation is to be taken into account under step 1, the cash equivalent is to be calculated in accordance with section 105 (even if the cost of providing the accommodation exceeds £75,000).4For the purposes of step 3 “authorised deduction” means any deduction that would (assuming it was an amount of taxable earnings) be allowed from any amount within step 1 under—section 346 (employee liabilities),section 370 (travel costs and expenses where duties performed abroad: employee's travel),section 371 (travel costs and expenses where duties performed abroad: visiting spouse's, civil partner's or child's travel),section 373 (non-resident or qualifying new resident employee's travel costs and expenses where duties performed in UK),section 374 (non-resident or qualifying new resident employee's spouse's, civil partner's or child's travel costs and expenses where duties performed in UK),section 376 (foreign accommodation and subsistence costs and expenses (overseas employments)),section 713 (payroll giving to charities),sections 188 to 194 of FA 2004 (contributions to registered pension schemes), orsection 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions).290F1The provisions of this section apply for the purposes of section 290E in the case of a tax year in which a car is made available as mentioned in section 114(1) (cars, vans and related benefits) by reason of the employment.2Subsection (3) applies if in the tax year—aan alternative to the benefit of the car is offered, andbthe amount that would be earnings within Chapter 1 of Part 3 if the benefit of the car were to be determined by reference to the alternative offered exceeds the benefit code earnings (see subsection (4)).3The amount of the excess is an extra amount to be added under step 2 in section 290E(1).4For the purposes of subsection (2) “the benefit code earnings” is the total for the year of—athe cash equivalent of the benefit of the car (calculated in accordance with Chapter 6 of Part 3 (taxable benefits: cars, vans etc)), andbthe cash equivalent (calculated in accordance with that Chapter) of the benefit of any fuel provided for the car by reason of the employment.5Section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion) is to be disregarded for the purpose of determining any amount under this section.290G1This section applies if a person is employed in two or more related employments.2None of the employments is to be regarded as lower-paid employment as a minister of religion in relation to a tax year if—athe total of the earnings rates for the employments for the year (calculated in each case under section 290E) is £8,500 or more, orbany of them is an employment falling outside the exclusion contained in section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion).3For the purposes of this section two employments are “related” if—aboth are with the same employer, orbone is with a body or partnership (“A”) and the other is either—iwith an individual, partnership or body that controls A (“B”), oriiwith another partnership or body also controlled by B.4Section 69 (extended meaning of “control”) applies for the purposes of this section as it applies for the purposes of the benefits code.2911No liability to income tax in respect of earnings arises by virtue of any grant or payment to which this section applies (but see Chapter 3 of Part 6: payments and benefits on termination of employment etc.).2This section applies to grants and payments—amade under section 5(1) of the Parliamentary Standards Act 2009 in connection with a person's ceasing to be a member of the House of Commons,bmade under section 4 of the Ministerial and other Pensions and Salaries Act 1991 (c. 5) (grants to persons ceasing to hold certain ministerial and other offices),cmade under section 3 of the European Parliament (Pay and Pensions) Act 1979 (c. 50) (resettlement grants for persons ceasing to be Representatives), or under Article 13 of the Statute for Members of the European Parliament (transitional allowances), dmade under section 81(3) of the Scotland Act 1998 (c. 46) to a person—iceasing to be a member of the Scottish Parliament on its dissolution, oriiceasing to hold an office corresponding to a relevant office,emade under section 20(3) of the Government of Wales Act 2006 to a person—iceasing to be a member of the National Assembly for Wales; oriiceasing to hold office as the Presiding Officer, Deputy Presiding Officer, or such other office in connection with the Assembly as the Assembly may determine, but continuing to be an Assembly Member,eamade under section 53(3) of the Government of Wales Act 2006 to a person ceasing to be a member of the Welsh Assembly Government...fmade under section 48(1) of the Northern Ireland Act 1998 (c. 47) to a person—iceasing to be a member of the Northern Ireland Assembly on its dissolution, oriiceasing to hold an office corresponding to a relevant office, orgmade under section 26A of the Greater London Authority Act 1999 (payments on ceasing to hold office as Mayor of London or as a member of the London Assembly).3In this section “a relevant office” has the same meaning as in section 4 of the Ministerial and other Pensions and Salaries Act 1991.2921No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is—aexpressed to be made in respect of accommodation expenses, orbrelated to or in consequence of a payment expressed to be so made.2“Accommodation expenses” means expenses necessarily incurred on overnight accommodation that is required for the performance of the member's parliamentary duties in or about the Palace of Westminster or the member's constituency.3But the cost of an overnight stay in a hotel that was required only because, on that night, the member had been required to be at the House of Commons because the House was sitting late does not count as accommodation expenses for the purposes of this section, unless the member had been required to be at the House because it was sitting beyond 1 a.m.4Subsection (1) does not apply to a loan for a deposit payable at the commencement of a tenancy.5The reference in subsection (1) to a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 includes a payment made under that section to another person at the direction of a member (see section 6(7) of that Act).2931No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member’s necessary overnight expenses.2This section applies to payments—amade to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),bmade to members of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act, orcmade to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998 (c. 47).3In this section “a member’s necessary overnight expenses” means additional expenses necessarily incurred by a member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence—ain the area in which the Parliament or Assembly to which the member belongs sits, orbin the constituency or region which the member represents.293A1No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is expressed to be made—ain respect of relevant UK travel expenses, orbin respect of relevant subsistence expenses.2“Relevant UK travel expenses” means expenses necessarily incurred on journeys of the following kinds within the United Kingdom—ajourneys made by the member that are necessary for the performance of the member's parliamentary duties, andbif the member shares caring responsibilities with a spouse or partner, journeys made by the spouse or partner between the member's London Area residence and the member's constituency residence.3“Relevant subsistence expenses” means expenses necessarily incurred on an evening meal (excluding alcoholic drinks) eaten on the Parliamentary Estate, where the member is required to be at the House of Commons because the House is sitting beyond 7.30 p.m.4“Caring responsibilities” and “London Area” have the same meaning in subsection (2)(b) as they have in the scheme in effect for the time being under section 5 of the Parliamentary Standards Act 2009.293B1No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of relevant UK travel expenses.2This section applies to payments—amade to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998,bmade to members of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act, orcmade to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998.3In this section “relevant UK travel expenses” means expenses necessarily incurred on journeys of the following kinds within the United Kingdom—ajourneys within subsection (4) made by the member that are necessary for the performance of his or her duties as a member;bif the member shares caring responsibilities with a spouse or partner, journeys made by the spouse or partner between the constituency or region and the member's parliamentary home.4The journeys referred to in subsection (3)(a) are those—abetween the constituency or region and the Parliament or Assembly to which the member belongs,bbetween the constituency or region and the member's parliamentary home, orcwithin the constituency or region, but not excluded by subsection (5).5A journey is excluded if—ain the case of a member who has only one local office, it is between the member's local home and that office, andbin any other case, it is between the member's local home and the principal local office.6In this section—“constituency or region”, in relation to a member, means the constituency or region which the member represents and the area within 20 miles of the boundary of that constituency or region;“local office”, in relation to a member, means an office which is situated in the constituency or region and occupied by the member for the purposes of performing duties as a member;“the member's local home” means a residence of the member situated in the constituency or region;“the member's parliamentary home” means the member's only or main residence in the area comprising—the main site of the Parliament or Assembly to which the member belongs, andthe area within 20 miles of that site;“principal local office”, in relation to a member, means the local office most frequently occupied by the member for the purposes of performing duties as a member.7A person has “caring responsibilities” if the person—ahas parental responsibility for a dependent child aged under 17 or for a child aged 17 or 18 who is in full-time education, orbis the primary carer for a family member in receipt of—iattendance allowance,iidisability living allowance at the middle or highest rate for personal care,iiithe daily living component of personal independence payment, orivconstant attendance allowance at or above the maximum rate with an industrial injuries disablement benefit, or the basic (full day) rate with a war disablement pension.8The Treasury may by order amend the definition of “caring responsibilities” in subsection (7).2941No liability to income tax arises in respect of a sum that is paid to—aa member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,ba member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,ca member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, orda member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,and expressed to be made in respect of European travel expenses.2“European travel expenses” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and a relevant European location.3“Relevant European location” means—aa European Union institution or agency, orbthe national parliament of—ianother member State,iia candidate or applicant country, oriiiany other country that is a member of the Council of Europe.4The Treasury may by order amend subsection (3) by—aadding a European location,bremoving a European location, orcvarying the description of a European location.2951No liability to income tax arises in respect of the provision of transport or subsistence provided or made available by or on behalf of the Crown to—athe holder of a ministerial office, orba member of the family or household of the holder of a ministerial office.2No liability to income tax arises in respect of payments and reimbursements by or on behalf of the Crown of expenses incurred in connection with the provision of transport or subsistence to a person within subsection (1).3“Ministerial office” means—aan office in Her Majesty’s Government in the United Kingdom,bany other office which is one of the offices and positions in respect of which salaries are payable under section 1 of the Ministerial and other Salaries Act 1975 (c. 27), andcan office under one of the following Acts which corresponds to an office within paragraph (a) or (b)—ithe Scotland Act 1998 (c. 46),ii the Government of Wales Act 2006, oriiithe Northern Ireland Act 1998 (c. 47).4In determining whether a particular person holds an office within subsection (3)(b), it is irrelevant whether or not a salary is paid or payable to that person under the Ministerial and other Salaries Act 1975.5In this section references to the provision of transport to a person include references to—athe provision or making available to that person of a vehicle with or without a driver,bthe provision of fuel for a vehicle provided or made available to that person, andcthe provision of any other benefit in connection with such a vehicle.6In this section—a“subsistence” includes food and drink and temporary living accommodation, andb“vehicle” means a mechanically propelled road vehicle.295A1No liability to income tax arises in respect of a qualifying payment made to a member of a relevant authority for travel expenses incurred by the member if—athe payment is for expenses other than those related to the member's use of a vehicle to which Chapter 2 applies, andbthe expenses are not excluded by subsection (2).2Expenses are excluded by this subsection if—athey are incurred on a journey between the member's home and permanent workplace, andbthe member's home is situated more than 20 miles outside the boundary of the area of the relevant authority.3In this section “permanent workplace” has the same meaning as in Part 5 (see section 339).4The Treasury may by regulations—aprovide for bodies specified in the regulations (which must be local authorities or bodies that have similar or related functions or purposes) to be relevant authorities for the purposes of this section,bprovide for references in this section to a member of a relevant authority to be read as references to a member of a description prescribed in the regulations, andcdefine what is meant by “qualifying payment” for the purposes of this section.5The regulations may contain transitional provision and savings.2961No liability to income tax arises in respect of—athe provision of travel facilities for a member of the armed forces of the Crown going on or returning from leave, orba payment made in respect of such travel.2In subsection (1) “travel facilities” does not include a vehicle.2971No liability to income tax arises in respect of allowances if—athey are payable out of the public revenue to any description of members of the armed forces of the Crown, andbthe Treasury certifies that they are payable to them instead of food or drink normally supplied to members of the armed forces.2No liability to income tax arises in respect of allowances if—athey are payable out of the public revenue in respect of any description of members of the armed forces of the Crown, andbthe Treasury certifies that they are so payable as a contribution to the expenses of a mess.297A1No liability to income tax arises in respect of payments to members of the armed forces of the Crown of the Operational Allowance.2The Operational Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .297B1No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown.2Payments of the Council Tax Relief are payments designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .297C1No liability to income tax arises in respect of payments of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.2The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.297D1No liability to income tax arises in respect of payments of accommodation allowances to, or in respect of, a member of the armed forces of the Crown.2An “accommodation allowance” is an allowance—apayable out of the public revenue,bfor, or towards, costs of accommodation, andcin respect of which any conditions specified in regulations made by the Treasury are met.3The provision that may be made by regulations under subsection (2)(c) includes provision framed by reference to a scheme (by whatever name called), or document, as it has effect from time to time.4Regulations under this section may make—adifferent provision for different cases, andbdifferent provision for different areas.5Regulations under this section that do not increase any person's liability to income tax may have effect in relation to times before they are made.298No liability to income tax arises in respect of the following sums if they are payable out of the public revenue to members of the reserve and auxiliary forces of the Crown—atraining expenses allowances, andbbounties payable in consideration of the members undertaking certain training and attaining a particular standard of efficiency.2991No liability to income tax arises in respect of an allowance paid to a person in employment under the Crown if it is certified to represent compensation for the extra cost of being obliged to live outside the United Kingdom in order to perform the duties of the employment.2A certificate under subsection (1) may only be given by—athe Treasury,bthe Secretary of State,cthe Lord Chancellor,dthe Chancellor of the Exchequer,ethe Minister for the Civil Service,fthe Lord President of the Council,gthe Lord Privy Seal, orhthe Attorney General.299A1No liability to income tax arises in respect of a payment made by a relevant authority to a person if—athe person holds a voluntary office with the authority,bthe person carries out duties of the office in a period in which he or she is also employed, andcthe payment is made solely to compensate the person for lost employment income for the period (and accordingly does not exceed the amount of that income).2For the purposes of subsection (1) a person holds a voluntary office if, at the time the payment referred to in that subsection is made, the person—ais not entitled to any payment or benefit in connection with carrying out the duties of the office,bhas not received any such payment or benefit, andcdoes not expect to receive any such payment or benefit.3For the purposes of subsection (2)(a), (b) and (c) disregard—aa payment (whether an advance payment or a reimbursement) in respect of reasonable expenses incurred in carrying out the duties of the office, andba payment to which subsection (1) or section 16A of ITTOIA 2005 applies.4In subsection (1)(c) “lost employment income” means the difference between—athe amount of employment income, after deduction of tax and national insurance contributions, that the person would have received from the employment for the period if he or she had not carried out the duties of the office, andbthe amount of employment income, after deduction of tax and national insurance contributions, that the person did receive from the employment for the period.5In subsection (1) “relevant authority” means any of the following—GovernmentA government departmentThe Welsh Ministers and the Counsel General to the Welsh GovernmentThe Scottish MinistersThe holder of an office in the Scottish Administration which, for the purposes of the Scotland Act 1998, is not a ministerial office (see section 126(8) of that Act)A Northern Ireland departmentLocal governmentA county, district or parish council in EnglandThe council of a London boroughThe Common Council of the City of LondonThe Greater London AuthorityThe Council of the Isles of ScillyA county, county borough or community council in WalesA council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 or community council in ScotlandA district council in Northern IrelandTrade unionsAn organisation the name of which is entered in the list maintained by the Certification Officer under section 2 of the Trade Union and Labour Relations (Consolidation) Act 1992An organisation the name of which is entered in the list maintained by the Certification Officer for Northern Ireland under Article 5 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5))Local medical committeesA Local Medical Committee (see section 97(4) of the National Health Service Act 2006)Other public bodiesA body (other than a company) that is established by or under a statutory provision for the purpose of carrying out functions conferred on it by or under a statutory provision.6In this section—“company” means a company as defined by section 1 of the Companies Act 2006;references to a relevant authority include a company the activities of which consist solely of carrying out some or all of the functions of that authority, otherwise than for profit;“statutory provision” includes any provision made by or under an Act of Parliament, an Act of the Scottish Parliament, any Northern Ireland legislation, or any Act or Measure of the National Assembly for Wales.7Section 16A of ITTOIA 2005 (voluntary office-holders: compensation for lost profits) contains equivalent provision for holders of a voluntary office who carry on a trade, profession or vocation.299B1No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of reasonable expenses incurred in carrying out the duties of that office.2It does not matter whether—athe payment is an advance payment or a reimbursement;bthe person who makes the payment is the person with whom the office is held.3Subsections (2) and (3) of section 299A apply for the purposes of subsection (1) of this section as they apply for the purposes of subsection (1) of that section.3001No liability to income tax arises in respect of income arising from the office of a consul in the United Kingdom in the service of a foreign state.2Such income is also to be disregarded in estimating the amount of income for any income tax purposes.3In this section “consul” means a person recognised by Her Majesty as being a consul-general, consul, vice-consul or consular agent.3011No liability to income tax arises in respect of income arising from employment as an official agent in the United Kingdom for a foreign state if conditions A and B are met.2Condition A is that the employee is neither—aa Commonwealth citizen, norba citizen of the Republic of Ireland.3Condition B is that the functions of the employment are not exercised in connection with a trade, business or other undertaking carried on for the purposes of profit.4Such income is also to be disregarded in estimating the amount of income for any income tax purposes.5In this section “official agent” means a person who is not a consul (as defined in section 300) but is employed on the staff of—aa consulate, orban official department or agency of a foreign state.6Subsection (5)(b) does not apply to a department or agency which carries on a trade, business or other undertaking for the purposes of profit.3021No liability to income tax arises in respect of income arising from employment in the United Kingdom as a consular employee for a foreign state if—aHer Majesty by Order in Council directs that this section applies to the foreign state for the purpose of giving effect to a reciprocal arrangement with that state, andbcondition A or B is met.2Condition A is that the employee is a national of the foreign state.3Condition B is that the employee is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.4In this section—“consular employee” includes any person employed for the purposes of the official business of a consular officer at—any consulate,any consular establishment, orany other premises used for those purposes, and“reciprocal arrangement” means a consular convention or other arrangement with a foreign state, making similar provision to that made by this section , sections 646A and 681A of this Act and section 771 of ITTOIA 2005 (relevant foreign income of consular officers and employees) in the case of Her Majesty’s consular officers or employees in that state.5An Order in Council under subsection (1) may limit the operation of this section in relation to a state in any way appearing to Her Majesty necessary or expedient having regard to the arrangement with the state.6Such an Order—amay be made so as to have effect from a date earlier than that on which it is made, but not earlier than the arrangement in question comes into force, andbmay contain such transitional provisions as appear to Her Majesty necessary or expedient.7A statutory instrument containing such an Order is subject to annulment in pursuance of a resolution of the House of Commons.8This section does not affect section 301 (official agents).3031No liability to income tax arises in respect of earnings if—athey are paid by the government of a designated country to a member of a visiting force of that country or of a civilian component of such a force, andbthat person is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.2For the purposes of subsection (1)—amembers of the armed forces of a designated country who are attached to a designated international military headquarters are treated as a visiting force of that country, andbwhether a person is a member of a civilian component of such a force is to be determined accordingly.3No liability to income tax arises in respect of earnings if they are paid by a designated allied headquarters to an employee of a category for the time being agreed between Her Majesty’s government in the United Kingdom and the other members of the North Atlantic Council.4But where the employee is a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen, subsection (3) only applies if it is necessary for it to do so to give effect to an agreement between parties to the North Atlantic Treaty.4ANo liability to income tax arises in respect of earnings if—athey are paid by the government of a designated country to a person belonging to the EU civilian staff, andbthat person is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.5Subsections (1) and (2) are to be interpreted as if—athey were in Part 1 of the Visiting Forces Act 1952 (c. 67), andbreferences in that Act to a country to which a provision of that Act applies were references to a designated country.6In this section—“allied headquarters” means an international military headquarters established under the North Atlantic Treaty, ...“designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement, and“ the EU civilian staff ” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement.civilian personnel seconded by a member State to an EU institution for the purposes of activities (including exercises) relating to the preparation for, and execution of, tasks mentioned in Article 43(1) of the Treaty on European Union (tasks relating to a common security and defence policy), as amended from time to time, andcivilian personnel (other than locally hired personnel)—made available to the EU by a member State to work with designated international military headquarters or a force of a designated country, orotherwise made available to the EU by a member State for the purposes of activities of the kind referred to in paragraph (a).3041No liability to income tax arises in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme.2“The detached national experts scheme” means—athe scheme relating to national experts seconded to the European Commission which was established by the Commission on 26th July 1988, as it has effect for the time being, orbany scheme having effect for the time being which replaces that scheme.304A1No liability to income tax arises in respect of any subsistence allowances paid by a relevant EU body to persons who, because of their expertise in matters relating to the subject matter of the functions of the relevant EU body, have been seconded to the body by their employers.2Each of the following is a “relevant EU body”—athe European Medicines Agency, established as the European Agency for the Evaluation of Medicinal Products by Council Regulation (EEC) No 2309/93 of 22 July 1993,bthe European Police College, established by Council Decision of 20 September 2005 (2005/681/JHA),cthe European Banking Authority, established by Regulation (EU) No 1093/2010 of 24 November 2010, anddany other body established by an EU instrument which is designated as a relevant EU body for the purposes of this section by an order made by the Treasury.3051No liability to income tax arises in respect of—athe provision for an employee who has a permanent workplace at an offshore installation of—itransfer transport,iirelated accommodation and subsistence, oriiilocal transport, orbthe payment or reimbursement of reasonable expenses incurred by such an employee on such transport or accommodation and subsistence.2Subsection (1)(a)(ii) only applies if the related accommodation and subsistence is provided at reasonable cost.3In this section “transfer transport” means transport by sea or air between the mainland of Great Britain or Northern Ireland and the offshore installation, which meets conditions A and B.4Condition A is that the place of arrival or departure on the mainland is one to or from which transport between the mainland and the offshore installation is provided for employees generally.5Condition B is that the cost of the transport would not be deductible under Part 5 if the employee incurred and paid it.6In this section—“related accommodation and subsistence” means overnight accommodation and subsistence in the vicinity of the place of departure or arrival on the mainland, which is necessary because of the time at which transfer transport is to be taken,“local transport” means transport between a place where the employee is provided with related accommodation and subsistence and the place of departure or arrival on the mainland,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .“workplace” and “permanent workplace” have the meaning given by section 339.3061No liability to income tax arises in respect of the provision of coal or smokeless fuel or an allowance paid in lieu of such provision if the employee is a colliery worker and the condition in subsection (2) is met.2That condition is that the amount of coal or fuel provided or in respect of which the allowance is paid does not substantially exceed the amount reasonably required for personal use.3That condition is assumed to be met unless the contrary is shown.4In this section “colliery worker” means a coal miner or any other person employed at or about a colliery otherwise than in clerical, administrative or technical work.306A1For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal care to another individual (“the recipient”) at the recipient's home, in a case where the recipient is in need of personal care because of—aold age,bmental or physical disability,cpast or present dependence on alcohol or drugs,dpast or present illness, orepast or present mental disorder.2No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of board or lodging (or both) to an individual employed as a home care worker if the provision is—aon a reasonable scale,bat the recipient's home, andcby reason of the individual's employment as a home care worker.306B1This section applies to any sporting testimonial payments which are—amade out of money raised by a sporting testimonial (“the sporting testimonial”), andbtreated by virtue of section 226E as earnings of a person (“S”).2No liability to income tax arises in respect of sporting testimonial payments to which this section applies.3Subsection (2) has effect subject to and in accordance with the following provisions.4It only applies—aif the controller of the relevant event or activity (or of all the relevant events or activities in a series) constituting the sporting testimonial is an independent person,bif S has not already benefitted from an exemption under this section in relation to one or more sporting testimonial payments made out of money raised by another sporting testimonial, andcwhere the sporting testimonial consists of a series of relevant events or activities taking place over more than a year, if the sporting testimonial payment is made out of money raised by events or activities taking place within the period of one year beginning with the day on which the first event or activity in the series took place.5It only applies to the first £100,000 of sporting testimonial payments made out of money raised by the sporting testimonial.6If sporting testimonial payments are made (out of money raised by the sporting testimonial) in two or more tax years, any part of the exempt amount that is not used in the first of those years is to be carried forward to the next tax year (and so on).7This section applies to sporting testimonial payments made to or to the order of the personal representatives of S (where S has died) but only if the payments are made within the period of 24 months beginning with the date of death.8In subsection (4)(a) “independent person” means a person who is not (or where the controller is a committee, a committee none of whose members are)—aS or a person connected with S,ban employer or former employer of S or a person connected with an employer or former employer of S, orca person acting for or on behalf of a person mentioned in paragraph (a) or (b).9If the first relevant event or activity in a series took place before 6 April 2017, subsection (4)(c) has effect as if it referred to the year beginning with 6 April 2017.10Section 993 of ITA 2007 (meaning of “connected” persons) has effect for the purposes of this section.11Terms used in this section and section 226E have the same meaning as in that section.Chapter 93071No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of provision made by an employee’s employer under a registered pension scheme or otherwise for a retirement or death benefit.1ASubsection (1) does not apply to provision made for insuring against the risk that a retirement or death benefit under an employer-financed retirement benefits scheme cannot be paid or given because of the employer’s insolvency.1BIn subsection (1A) “employer-financed retirement benefits scheme” has the same meaning as in Chapter 2 of Part 6 (see section 393A).2In this section “retirement or death benefit” means a pension, annuity, lump sum, gratuity or other similar benefit which will be paid or given to the employee , or paid or given in respect of the employee to any other individual or to a charity, in the event of the employee’s retirement or death.308No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme in respect of the employee.308A1No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.2In subsection (1)—“qualifying overseas pension scheme”, and“relevant migrant member”,have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).308B1No liability to income tax arises in respect of—athe provision to an employee or former employee of appropriate independent advice, orbthe payment or reimbursement, to or in respect of an employee or former employee, of the cost of such advice,if conditions A to C are met.2Condition A is that the provision, payment or reimbursement is required by regulations under section 49 or 52 of the Pension Schemes Act 2015 (power to require employer to arrange independent advice in respect of conversions and transfers).3If condition A is met only as respects part of the payment or reimbursement because the amount of the payment or reimbursement exceeds the amount required to be paid or reimbursed, subsection (1) applies in respect of that part.4Condition B is that the provision, payment or reimbursement is not pursuant to relevant salary sacrifice arrangements.5Condition C is that such other requirements as may be specified in regulations made by the Treasury are satisfied in relation to the provision, payment or reimbursement.6In this section—“appropriate independent advice”—in relation to England and Wales and Scotland, has the meaning given by regulations under section 48 of the Pension Schemes Act 2015;in relation to Northern Ireland, has the meaning given by regulations under section 51 of that Act;“relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which an employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of appropriate independent advice or the payment or reimbursement of the cost of such advice.308C1No liability to income tax arises in respect of—athe provision of relevant pensions advice to an employee or former or prospective employee, orbthe payment or reimbursement of costs incurred, by or in respect of an employee or former or prospective employee, in obtaining relevant pensions advice,if Condition A or B is met.2But subsection (1) does not apply in relation to a person in a tax year so far as the value of the exemption in the person's case in that year exceeds £500.3The “value of the exemption”, in relation to a person and a tax year, is the amount exempted by subsection (1) from income tax in the person's case in that year, disregarding subsection (2) for this purpose.4If in a tax year there is in relation to an individual more than one person who is an employer or former employer, subsections (1) to (3) apply in relation to the individual as employee or former or prospective employee of any one of those persons separately from their application in relation to the individual as employee or former or prospective employee of any other of those persons.5“Relevant pensions advice”, in relation to a person, means information, or advice, in connection with—athe person's pension arrangements, orbthe use of the person's pension funds.6Condition A is that the relevant pensions advice, or payment or reimbursement, is provided under a scheme that is open—ato the employer's employees generally, orbgenerally to the employer's employees at a particular location.7Condition B is that the relevant pensions advice, or payment or reimbursement, is provided under a scheme that is open generally to the employer's employees, or generally to those of the employer's employees at a particular location, who—ahave reached the minimum qualifying age, orbmeet the ill-health condition.8The “minimum qualifying age”, in relation to an employee, means the employee's relevant pension age less 5 years.9“Relevant pension age”, in relation to an employee, means—aif any of paragraphs 22, 23, 23ZB or 23ZC of Schedule 36 to FA 2004 apply in relation to the employee, the lowest protected pension age that applies as a result of those paragraphs (in relation to the employee or, as the case may be, to sums or assets that relate to the employee), orbin any other case, the employee's normal minimum pension age, as defined by section 279(1) of FA 2004.10The “ill-health condition” is met by an employee if the employer is satisfied, on the basis of evidence provided by a registered medical practitioner, that the employee is (and will continue to be) incapable of carrying on his or her occupation because of physical or mental impairment.Chapter 103091No liability to income tax in respect of earnings arises by virtue of a redundancy payment or an approved contractual payment, except where subsection (2) applies.2Where an approved contractual payment exceeds the amount which would have been due if a redundancy payment had been payable, the excess is liable to income tax.3No liability to income tax in respect of employment income other than earnings arises by virtue of a redundancy payment or an approved contractual payment, except where it does so by virtue of Chapter 3 of Part 6 (payments and benefits on termination of employment etc.).4For the purposes of this section—aa statutory payment in respect of a redundancy payment is to be treated as paid on account of the redundancy payment, andba statutory payment in respect of an approved contractual payment is to be treated as paid on account of the approved contractual payment.5In this section—“approved contractual payment” means a payment to a person on the termination of the person’s employment under an agreement in respect of which an order is in force under section 157 of ERA 1996 or Article 192 of ER(NI)O 1996,“redundancy payment” means a redundancy payment under Part 11 of ERA 1996 or Part 12 of ER(NI)O 1996, and“statutory payment” means a payment under section 167(1) of ERA 1996 or Article 202(1) of ER(NI)O 1996.6In subsection (5) “employment”, in relation to a person, has the meaning given in section 230(5) of ERA 1996 or Article 3(5) of ER(NI)O 1996.3101No liability to income tax arises in respect of—athe provision of services to a person in connection with the cessation of the person’s employment, orbthe payment or reimbursement of—ifees for such provision, oriitravelling expenses incurred in connection with such provision,if conditions A to D and, in the case of travel expenses, condition E are met.2Condition A is that the only or main purpose of the provision of the services is to enable the person to do either or both of the following—ato adjust to the cessation of the employment, orbto find other gainful employment (including self-employment).3Condition B is that the services consist wholly of any or all of the following—agiving advice and guidance,bimparting or improving skills,cproviding or making available the use of office equipment or similar facilities.4Condition C is that the person has been employed ... in the employment which is ceasing throughout the period of 2 years ending—aat the time when the services begin to be provided, orbif earlier, at the time when the employment ceases.5Condition D is that the opportunity to receive the services, on similar terms as to payment or reimbursement of any expenses incurred in connection with their provision, is available—agenerally to employees or former employees of the person’s employer in that employment, orbto a particular class or classes of them.6Condition E is that the travel expenses are expenses—ain respect of which, on the assumptions in subsection (7), mileage allowance relief under Chapter 2 of this Part would be available if no mileage allowance payments had been made, orbwhich, on those assumptions, would be deductible under Part 5.7The assumptions are—athat receiving the services is one of the duties of the employee’s employment,bthat the employee incurs and pays the expenses, andcif the employment has in fact ceased, that it continues.8In this section “mileage allowance payments” has the meaning given by section 229(2).3111No liability to income tax arises in respect of the payment or reimbursement of retraining course expenses by a person (“the employer”) if the course conditions, the employment conditions and, in the case of travel expenses, the conditions in subsection (5) are met.2In subsection (1) “retraining course expenses” means—afees for the attendance of another person (“the employee”) at a training course,btravelling expenses incurred in connection with it,cfees for an examination taken during or at the end of it, ordthe cost of any books which are essential for a person attending it.3The course conditions are that—athe course provides training designed to impart or improve skills or knowledge relevant to, and intended to be used in the course of, gainful employment (including self-employment) of any description,bit is entirely devoted to the teaching or practical application (or both) of the skills or knowledge, and cit lasts no more than two years. ...d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4The employment conditions are that—athe employee begins the course while employed by the employer or within the period of one year after the employment ceases,bthe employee ceases to be employed by the employer before the end of the period of 2 years beginning at the end of the course and is not re-employed by the employer within the period of 2 years after so ceasing,cthe employee is employed ... in the employment which is ceasing throughout the period of 2 years ending—iwhen the employee begins the course, oriiif earlier, when the employment ceases, anddthe opportunity to undertake the course, on similar terms as to payment or reimbursement of amounts within subsection (1), is available—igenerally to the employee’s fellow employees or former fellow employees in that employment, oriito a particular class or classes of them.5The travel expenses must be—aexpenses in respect of which, on the assumptions in subsection (6), mileage allowance relief under Chapter 2 of this Part would be available if no mileage allowance payments had been made, orbexpenses which, on those assumptions, would be deductible under Part 5.6The assumptions are—athat attendance at the course is one of the duties of the employee’s employment,bthat the employee incurs and pays the expenses, andcif the employee has in fact ceased to be employed by the employer, that the employee continues to be employed by the employer.7In this section “mileage allowance payments” has the meaning given by section 229(2).3121This section applies if—aa person’s liability to tax for a tax year has been determined on the assumption that section 311(1) applies, andbsubsequently—ithe condition in section 311(4)(a) is not met because of the person’s failure to begin the course within the period of one year after ceasing to be employed, oriithe condition in section 311(4)(b) is not met because of the person’s continued employment or re-employment.2An assessment of an amount or further amount of tax due as a result of the condition not being met may be made under section 29(1) of TMA 1970.3Such an assessment must be made before the end of the period of 6 years immediately following the end of the tax year in which subsection (1) first applies.4If subsection (1)(b)(i) or (ii) applies, the person’s employer or former employer must give an officer of Revenue and Customs a notice containing particulars of the person’s failure to begin the course or continued employment or re-employment within 60 days of coming to know of it.5If an officer of Revenue and Customs has reason to believe that a person has failed to give such a notice, the officer may by notice require the person to provide such information as the officer may reasonably require for the purposes of this section about—athe failure to begin the course,bthe continued employment, orcthe re-employment.6A notice under subsection (5) may specify a time (not less than 60 days) within which the required information must be provided.CHAPTER 10A312A1This section applies in relation to qualifying bonus payments made, in a tax year (“the tax year”), by an employer which is a company to an employee or former employee of the employer.2No liability to income tax arises in respect of the qualifying bonus payments if, or to the extent that, the total chargeable amount in respect of those payments does not exceed £3,600 (“the exempt amount”).3If qualifying bonus payments are made to the same person by two or more employers in the tax year, subsection (2) applies separately in relation to the total payments made by each employer, unless subsection (4) applies.4If two or more employers are members of the same group at the time each of them first makes a qualifying bonus payment to the employee or former employee in the tax year, subsection (2) applies as if the reference to the qualifying bonus payments were to all the qualifying bonus payments made by those employers to the employee or former employee in that tax year.5If, in a tax year—aan employer makes a payment when it is a member of a group, andblater in that tax year the employer ceases to be a member of that group,the employer is treated for the purposes of this section as remaining a member of that group for the remainder of the tax year (without prejudice to it also being a member of any other group).6In applying subsection (2)—athe exempt amount is set against payments in the order in which they are made, andbif two or more payments are made on the same day, which together take the total payments made in the tax year over the exempt amount, subsection (7) applies to determine the amount of each of those payments which is exempt.7In a case within subsection (6)(b), the amount of a payment which is exempt is given by the formula— P SP × REAwhere—P is the amount of the payment,SP is the sum of that payment and the other payments made on the same day, andREA is so much of the exempt amount as remains after taking account of any qualifying bonus payments previously made in the tax year.8Where subsection (2) applies separately to different payments by virtue of subsection (3), subsections (6) and (7) also apply to those payments separately.9The Treasury may by order increase or reduce the sum of money specified in subsection (2).10A statutory instrument containing an order under this section which reduces the sum of money specified may not be made unless a draft of it has been laid before and approved by a resolution of the House of Commons.11In this section “chargeable amount”, in respect of a qualifying bonus payment, means the amount of employment income which would be charged to tax in respect of that qualifying bonus payment, apart from this section.312B1A payment made by an employer (“E”) to an employee or former employee is a qualifying bonus payment if—ait does not consist of regular salary or wages,bit is awarded under a scheme which meets the participation requirement and the equality requirement (see section 312C),cE meets the trading requirement (see section 312D) throughout the qualifying period,dE meets the indirect employee-ownership requirement (see section 312E) throughout the qualifying period,eE meets the office-holder requirement (see section 312F) at the time the payment is made and on at least the requisite number of days in the qualifying period (whether or not those days are consecutive),fE is not a service company (see section 312G),gthe payment is not excluded (see section 312H), andhwhere it is a payment to a former employee, it is made in the period of 12 months beginning with the day the employment ceased.2In this section “the qualifying period”, in relation to a payment, means the period of 12 months ending with the day on which the payment is made.3But in a case where E meets the indirect employee-ownership requirement on the day on which the payment is made—aif the controlling interest requirement was first met during that 12 month period, the qualifying period does not include any time before it was met, andbif the all-employee benefit requirement was first met during that 12 month period, the qualifying period does not include any time before that requirement was met.4In this section “the requisite number of days” means—aif the qualifying period is 12 months, the number of days in that period reduced by 90, andbif the qualifying period is a shorter period by virtue of subsection (3), the number of days in that period reduced by the corresponding fraction of 90 days.312C1For the purposes of section 312B—athe participation requirement is that all persons in relevant employment when the award is determined must be eligible to participate in that and any other award under the scheme, andbthe equality requirement is that every employee who participates in an award under the scheme must do so on the same terms.2A person is in “relevant employment” if—awhere E is a member of a group, the person is employed by any company which is a member of the group, andbin any other case, the person is employed by E.2AThe participation requirement is not infringed by reason of the exclusion of directors of the company from participating in an award.3The participation requirement is not infringed by reason of a person in relevant employment being excluded from participating in an award because, at the time the award is determined, the person has less than the minimum period of continuous service in relevant employment required by E.But the minimum period required by E for this purpose must not exceed 12 months.4The participation requirement is not infringed—aby reason of a person being excluded from participating in an award where—idisciplinary proceedings have been taken against the person by E which have resulted in a finding of gross misconduct against the person, andiithat finding was made in the period of 12 months immediately before the time the award is determined,bby reason of a person's eligibility to participate in an award being conditional, in a case where the person is at the time of the award subject to disciplinary proceedings taken by E, upon those proceedings being concluded and no finding of gross misconduct being made against that person, orcby a person being treated as never having been eligible to participate in an award where, after the award was made but before the payment is made—ia finding of gross misconduct is made against that person in disciplinary proceedings taken by E after the award was made, oriithat person is summarily dismissed from the employment.5The equality requirement is infringed if the amount of an award to an employee under the scheme is determined by reference to factors other than those mentioned in subsection (6).6The equality requirement is not infringed by reason of the amount of an award under the scheme to employees participating in the award being determined by reference to—aan employee's remuneration,ban employee's length of service, orchours worked by an employee;but this is subject to subsections (7) and (8).7The equality requirement is infringed if an award is made on terms such that some (but not all) of the employees participating in the award receive nothing.8If the amount of an award is determined by reference to more than one of the factors mentioned in subsection (6), the equality requirement is infringed unless—aeach factor gives rise to a separate entitlement related to the level of remuneration, length of service or (as the case may be) hours worked, andbthe total entitlement is the sum of those separate entitlements.9Subject to subsection (6), the equality requirement is infringed if any feature of the scheme has, or is likely to have, the effect of conferring benefits wholly or mainly on those participating in the award who are—adirectors or former directors, orbemployees receiving the higher or highest levels of remuneration, orcemployees who—iare employed in a particular part of the business carried on by E or, if E is a member of a group, the group, oriicarry on particular kinds of activities.10In subsections (1)(b), (5), (6), (7) and (9) references to an employee include a former employee, so, when applying those subsections in relation to a former employee, any reference to remuneration, length of service, hours worked, being employed in a particular part of a business or carrying on particular activities is to be read as relating to that former employment.312D1For the purposes of section 312B, a company meets the trading requirement if—ait is a trading company which is not a member of a group, orbit is a member of a trading group.2“Trading company” means a company carrying on trading activities whose activities do not include to a substantial extent activities other than trading activities.3“Trading group” means a group—aone or more of whose members carry on trading group activities, andbthe activities of whose members, taken together, do not include to a substantial extent activities other than trading group activities.4In this section—“trading activities” means activities carried on by the company in the course of, or for the purposes of, a trade being carried on by it;“trading group activities” means activities carried on by a member of the group in the course of, or for the purposes of, a trade being carried on by any member of the group.5For the purposes of determining whether a company is a trading company or a member of a trading group—athe activities of the members of a group are to be treated as one business (with the result that activities are disregarded to the extent that they are intra-group activities), andba business carried on by a company in partnership with one or more other persons is to be treated as not being a trading activity.312E1For the purposes of section 312B, a company meets the indirect employee-ownership requirement if—aa settlement meets the controlling interest requirement in respect of—ithe company, oriiif the company is a member of a trading group, but not the principal company, that principal company, andbthe settlement meets the all-employee benefit requirement.2For this purpose—asection 236M of TCGA 1992 applies to determine if a settlement meets the controlling interest requirement in respect of the company mentioned in subsection (1)(a)(i) or (ii) (as the case may be), andbsections 236J and 236K of that Act apply to determine if the settlement meets the all-employee benefit requirement (but see subsection (3)).3If a settlement would not otherwise meet the all-employee benefit requirement at any time during the qualifying period, section 236L of TCGA 1992 applies for the purposes of subsection (1)(b), unless the all-employee benefit requirement has (ignoring that section) previously been met at any time in the period—abeginning with 10 December 2013, andbending immediately before that time.4For the purposes of subsections (2) and (3)—ain sections 236I to 236M of TCGA 1992 references to C are to be read as references to the company in respect of which the settlement is required to meet the controlling interest requirement (see subsection (1)(a)), andbsection 236L of that Act applies as if the reference in subsection (1)(c) of that section to the period of 12 months ending with the time in question were a reference to the period of 12 months ending with the date the payment is made (even if the qualifying period is a period of less than 12 months by virtue of section 312B(3)).312F1For the purposes of section 312B, a company meets the officer-holder requirement if the appropriate fraction does not exceed 2/5.2“The appropriate fraction” means— ND NEwhere—ND is the number of persons who are one or both of the following—a director or other office-holder of the company;an employee of the company connected with a person within paragraph (a);NE is the number of persons who are employees (or office-holders) of the company.312G1For the purposes of section 312B, “service company” means—aa managed service company within the meaning of section 61B, orba company (“SC”) in respect of which Conditions A and B are met.2Condition A is that the business carried on by SC consists substantially of the provision of the services of persons employed by it.3Condition B is that the majority of those services are provided to persons—ato whom subsection (4) applies, butbwho are not members of the same group as the company which makes the payment.4This subsection applies to—aa person who controls or has controlled, or two or more persons who together control or have controlled, SC or any company of which SC is a 51% subsidiary at the time the payment is made,ba person who, or two or more persons who together, at any time before the time the payment is made—iemployed all or a majority of the employees of SC, oriiemployed all or a majority of the employees of SC and other companies which are members of the same group as SC at the time the payment is made (taken together), andcany company which is a 51% subsidiary of, controlled by or connected or associated with, any person within paragraph (a) or (b).5For the purposes of subsection (4)—aa partnership is to be treated as a single person, andbwhere a partner (alone or together with others) has control of a company, the partnership is to be treated as having (in the same way) control of that company.6The following provisions apply for the purposes of this section—asection 449 of CTA 2010 (“associated company”);bsection 995 of ITA 2007 (meaning of “control”);csection 286 of TCGA 1992 (connected persons: interpretation).312H1For the purposes of section 312B, a payment is “excluded” if the employee is a party to arrangements (whether made before or after the beginning of the employee's employment) under which—athe employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of the payment, orbthe employee and employer agree that the employee is to receive the payment rather than receive some other description of employment income.2In this section references to an employee include a former employee.312I1In this Chapter—“company” has the meaning given by section 170(9) of TCGA 1992;“trade” means any trade which is conducted on a commercial basis and with a view to the realisation of profits.2In this Chapter—areferences to a group, to membership of a group, to the principal company of a group or to being members of the same group, are to be construed in accordance with section 170 of TCGA 1992, andbreferences to a group are to be construed with any necessary modifications where applied to a company incorporated under the law of a country or territory outside the United Kingdom.3For the purposes of this Chapter, a payment is treated as made when it would be treated as received for the purposes of Chapter 4 of Part 2 if it were not a qualifying bonus payment (see section 18).4In this Chapter references to a payment to an employee or former employee include a payment to the personal representatives of an employee or former employee who has died if the payment is made within the period of 12 months beginning with the date of death.Chapter 113131This section applies where living accommodation is provided by reason of a person’s employment.2No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—aalterations and additions to the premises which are of a structural nature, orblandlord’s repairs to the premises.3In this section “landlord’s repairs” means repairs of a kind which are the obligation of the lessor under the covenants implied by section 11(1) of the Landlord and Tenant Act 1985 (c. 70) (lessor’s repairing obligations in short leases) where premises are let under a lease to which that section applies.3141This section applies if living accommodation provided for an employee falls within the exception in one of the following provisions—section 99(1) (accommodation necessary for proper performance of duties),section 99(2) (accommodation provided for better performance of duties), orsection 100 (accommodation provided as a result of security threat).2No liability to income tax arises by virtue of—aany payment to, for or on behalf of the employee, orbany reimbursement of any payment by the employee,in respect of council tax or rates, or water or sewerage charges, in respect of the accommodation.3151This section applies if—aliving accommodation is provided for an employee in a tax year, andbconditions A and B are met.2Condition A is that the accommodation falls within the exception in one of the following provisions—section 99(1) (accommodation necessary for proper performance of duties),section 99(2) (accommodation provided for better performance of duties), orsection 100 (accommodation provided as a result of security threat).3Condition B is that there is an amount of earnings from the employment in the tax year by virtue of expenditure, or the reimbursement to the employee of expenditure, on—aheating, lighting or cleaning the premises,brepairs to the premises, their maintenance or decoration, orcthe provision in the premises of furniture, equipment or other items which are normal for domestic occupation.4If this section applies, no liability to income tax arises in respect of the earnings mentioned in subsection (3) to the extent that they exceed—$\left(10\text{\%}\times \mathrm{NE}\times \genfrac{}{}{0.1ex}{}{\mathrm{DA}}{\mathrm{DE}}\right)-\mathrm{SMG}$where—DA is the number of reckonable days in the tax year (a “reckonable day” being a day on which—(a) the accommodation is provided, and(b) the employment is held by the employee),DE is—(a) the number of days in that year, or(b) if the employment is held for only part of that year, the number of days in that part,NE is the net amount of the earnings from the employment in the tax year (see subsection (5)),SMG is, where the expenses are incurred by a person other than the employee, so much of any sum made good by the employee to that other person as is properly attributable to the expenses.5To calculate the net amount of the earnings from the employment—Step 1Take the earnings from the employment, leaving out of account the expenses in question.Step 2Add, in the case of employment by a company, the earnings from any employment by an associated company.A company is “associated” with another for this purpose if one has control of the other or both are under the control of the same person.Step 3Deduct any deductions allowable under—asection 232 (giving effect to mileage allowance relief) or Part 5 of this Act,bsections 188 to 194 of FA 2004 (contributions to registered pension schemes), orcsection 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings).3161No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision for an employee of accommodation, supplies or services used by the employee in performing duties of the employment if conditions A and B are met.2Condition A is that any use of the accommodation, supplies or services for private purposes by the employee or members of the employee’s family or household is not significant.3For this purpose, use “for private purposes” means—ause that is not use in performing the duties of the employee’s employment, andbuse that is at the same time both use in performing the duties of an employee’s employment and other use.4Condition B is that where the provision is otherwise than on premises occupied by the person making it—aits sole purpose is to enable the employee to perform the duties of the employee’s employment, andbwhat is provided is not an excluded benefit.5The following are excluded benefits unless regulations under subsection (6) provide otherwise—aa motor vehicle, boat or aircraft, andba benefit that involves—ithe extension, conversion or alteration of living accommodation, oriithe construction, extension, conversion or alteration of a building or other structure on land adjacent to and enjoyed with such accommodation.6The Treasury may make provision by regulations as to what is an excluded benefit for the purposes of subsection (4)(b).7The regulations may provide that a benefit is an excluded benefit only if such conditions as may be prescribed are met as to the terms on which, and persons to whom, it is provided.316ZA1No liability to income tax arises in respect of the payment or reimbursement of expenses incurred by an employee on behalf of the employer in respect of the provision for the employee of accommodation, supplies or services if conditions A and B are met.2Condition A is that, at the time the accommodation, supplies or services are first provided, the intention of the employer is that—athey will be used by the employee in performing duties of the employment, andbany use of them for private purposes by the employee or members of the employee’s family or household will not be significant.3Condition B is that where the provision is otherwise than on premises occupied by the employer—aits sole purpose is to enable the employee to perform the duties of the employee’s employment, andbwhat is provided is not an excluded benefit.4In this section “for private purposes” and “excluded benefit” have the same meaning as in section 316.316A1This section applies where an employer makes a payment to an employee in respect of reasonable additional household expenses which the employee incurs in carrying out duties of the employment at home under homeworking arrangements.2No liability to income tax arises in respect of the payment.3In this section, in relation to an employee—“homeworking arrangements” means arrangements between the employee and the employer under which the employee regularly performs some or all of the duties of the employment at home; and“household expenses” means expenses connected with the day to day running of the employee’s home.3171No 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—ain a canteen, orbon the employer’s business premises,and conditions A to D are met.2Condition A is that the meals are provided on a reasonable scale.3Condition B is that all the employer’s employees or all of them at a particular location may obtain one or both of the following—aa free or subsidised meal, orba free or subsidised meal voucher or token.4Condition C is that if the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public—apart of the restaurant or dining room is designated for the use of employees only, andbthe meals are taken in that part.4ACondition D is that the provision is not pursuant to—arelevant salary sacrifice arrangements, orbrelevant flexible remuneration arrangements.5In this section “free or subsidised meal voucher or token” means a voucher, ticket, pass or other document or token which—ais intended to enable a person to obtain a meal, andbis provided to the employee free of charge or for less than the cost of the meals to be obtained by it.5AIn this section—“relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of free or subsidised meals;“relevant flexible remuneration arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee and employer agree that the employee is to be provided with free or subsidised meals rather than receive some other description of employment income.6In this section “meals” includes light refreshments.3181 No liability to income tax arises in respect of the provision for an employee of care for a child if conditions A to D are met.For the meaning of “care” and “child”, see section 318B.2If those conditions are met only as respects part of the provision, no such liability arises in respect of that part.3Condition A is that the child—ais a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense,bis resident with the employee, orcis a person in respect of whom the employee has parental responsibility.For the meaning of “parental responsibility”, see section 318B.4Condition B is that—athe premises on which the care is provided are not used wholly or mainly as a private dwelling, andbany applicable registration requirement is met.5The registration requirements are—zain England, that under ... Part 3 of the Childcare Act 2006;ain ... Wales, that under Part 2 of the Children and Families (Wales) Measure 2010;bin Scotland, that under Part 5 of the Public Services Reform (Scotland) Act 2010 ;cin Northern Ireland, that under Part XI of the Children (Northern Ireland) Order 1995.6Condition C is that—athe premises on which the care is provided are made available by the scheme employer alone, orbthe partnership requirements are met.In this section “scheme employer” means the employer operating the scheme under which the care is provided (who need not be the employer of the employee).7The partnership requirements are—athat the care is provided under arrangements made by persons who include the scheme employer,bthat the premises on which it is provided are made available by one or more of those persons, andcthat under the arrangements the scheme employer is wholly or partly responsible for financing and managing the provision of the care.8Condition D is that the care is provided under a scheme that is open—ato the scheme employer’s employees generally, orbgenerally to those of the scheme employer’s employees at a particular location,and that the employee to whom it is provided is either an employee of the scheme employer or is an employee working at the same location as employees of the scheme employer to whom the scheme is open.318A1If conditions A to D are met in relation to the provision for an eligible employee of care for a child— ano liability to income tax arises by virtue of section 62 (general definition of earnings), andbliability to income tax by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) arises only in respect of so much of the amount treated as earnings in respect of the benefit by virtue of section 203(1) or 203A(1) (as the case may be) as exceeds the exempt amount.For the meaning of “eligible employee”, see section 318AZA, and for the meaning of “care” and “child”, see section 318B.2If those conditions are met only as respects part of the provision, subsection (1) applies in respect of that part.3Condition A is that the child—ais a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense, orbis resident with the employee and is a person in respect of whom the employee has parental responsibility.For the meaning of “parental responsibility”, see section 318B.4Condition B is that the care is qualifying child care.For the meaning of “qualifying child care”, see section 318C.5Condition C is that the care is provided under a scheme that is open—ato the employer’s eligible employees generally, orbgenerally to those at a particular location.5AWhere the scheme under which the care is provided involves—arelevant salary sacrifice arrangements, orbrelevant flexible remuneration arrangements,Condition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.5BIn subsection (5A)—“relevant salary sacrifice arrangements” means arrangements (whenever made) under which the employees for whom the care is provided give up the right to receive an amount of general earnings or specific employment income in return for the provision of the care;“relevant flexible remuneration arrangements” means arrangements (whenever made) under which the employees for whom the care is provided agree with the employer that they are to be provided with the care rather than receive some other description of employment income;“relevant low-paid employees” means any of the employer's employees who are remunerated by the employer at a rate such that, if the relevant salary sacrifice arrangements or relevant flexible remuneration arrangements applied to them, the rate at which they would then be so remunerated would be likely to be lower than the national minimum wage.5CCondition D is that the employer has, at the required time, made an estimate of the employee's relevant earnings amount for the tax year in respect of which the care is provided (see section 318AA).6For the purposes of this section the “exempt amount”, in any tax year, is the appropriate amount for each qualifying week in that year.6AIn subsection (6) “the appropriate amount”, in the case of an employee, means—aif the relevant earnings amount in the case of the employee for the tax year, as estimated in accordance with subsection (5C), exceeds the higher rate limit for the tax year, £25 ,bif the relevant earnings amount in the case of the employee for the tax year, as so estimated, exceeds the basic rate limit for the tax year but does not exceed the higher rate limit for the tax year, £28, andcotherwise, £55.7A “qualifying week” means a tax week in which care is provided for a child in circumstances in which conditions A to C are met.A “tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day after that (so that the last day of a tax year or, in the case of a tax year ending in a leap year, the last two days is treated as a separate week).8An employee is only entitled to one exempt amount even if care is provided for more than one child.But it does not matter that another person may also be entitled to an exempt amount in respect of the same child.9An employee is not entitled to an exempt amount under this section and under section 270A (limited exemption for childcare vouchers) in respect of the same tax week.318AZA1An employee is an eligible employee for the purposes of section 318A if conditions A to C are met in relation to the employee.2Condition A is that the employee—awas employed by the employer immediately before the relevant day, andbhas not ceased to be employed by the employer on or after that day.3“The relevant day” means the day specified by the Treasury in regulations for the purposes of this section.4Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week.5In subsection (4)—“qualifying week” means a tax week in which care for a child has been provided for the employee under the scheme by the employer in circumstances in which conditions A to D in section 318A are met, and“tax week” has the meaning given by section 318A(7).6Condition C is that the employee has not given the employer a childcare account notice.7A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so.8In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.9For the meaning of “care” and “child”, see section 318B.318AA1For the purposes of section 318A, “relevant earnings amount”, in the case of an employee provided with care by an employer for any qualifying week in a tax year, means—athe aggregate of—ithe amount of any relevant earnings for the tax year from employment by the employer, andiiany amounts treated under Chapters 2 to 12 of Part 3 as earnings from such employment, lessbthe aggregate of any excluded amounts.2But if the employee becomes employed by the employer during the tax year, what would otherwise be the amount of the aggregate mentioned in subsection (1)(a) is the relevant multiple of that amount; and the relevant multiple is— 365 RDwhere RD is the number of days in the period beginning with the day on which the employee becomes employed by the employer and ending with the tax year.3In subsection (1)—“relevant earnings” has the same meaning as in subsection (1)(a) of section 270B (see subsection (3) of that section), and“excluded amounts” has the same meaning as in subsection (1)(b) of section 270B (see subsection (4) of that section).4In section 318A “the required time”, in the case of an employee, means—aif the employee joins the scheme under which the care is provided at a time during the tax year, that time, andbotherwise, the beginning of the tax year.5For the purposes of subsection (5)(a) the employee is taken to join the scheme as soon as—athe employer has agreed that care will be provided under the scheme for the employee, andbthere is a child falling within section 318A(3)(a) or (b) in relation to the employee.6The Treasury may by order amend this section.318B1For the purposes of sections 318 to 318AZA (exemptions for employer-provided or employer-contracted childcare) “care” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education.2For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child’s fifteenth birthday (or sixteenth birthday if the child is disabled).3For the purposes of subsection (2) a child is disabled if—aa disability living allowance or personal independence payment is payable in respect of him, or has ceased to be payable solely because he is a patient,aadisability assistance is given in respect of the child in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018,bhe is certified as severely sight impaired or blind by a consultant ophthalmologist, orche ceased to be certified as severely sight impaired or blind by a consultant ophthalmologist within the previous 28 weeks.4In subsection (3)(a) “patient” means a person (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution or, in Scotland, a young offenders' institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 or the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 1975.5For the purposes of sections 318 and 318A “parental responsibility” means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the child’s property.6In this section and section 318C “local authority” means—ain relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;bin relation to Wales, the council of a county or county borough;cin relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.318C1For the purposes of section 318A “qualifying child care” means registered or approved care within any of subsections (2) to (6) below that is not excluded by subsection (7) below.2Care provided for a child in England is registered or approved care if it is provided—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .baby a person registered under Part 3 of the Childcare Act 2006,cby or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)), or d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....ea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .eb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .fby a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014.g. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2AIn subsection (2)(c)—“proprietor”, in relation to a school, means—the governing body incorporated under section 19 of the Education Act 2002, orif there is no such body, the person or body of persons responsible for the management of the school;“school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;“school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.2BCare provided for a child in England is not registered or approved care under subsection (2)(c) if—ait is provided during school hours for a child who has reached compulsory school age, orbit is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.3Care provided for a child in Wales is registered or approved care if it is provided—aby a person registered under Part 2 of the Children and Families (Wales) Measure 2010,bby a person in circumstances where, but for article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010, the care would be day care for the purposes of Part 2 of the Children and Families (Wales) Measure 2010,cin the case of care provided for a child out of school hours ..., by a school on school premises or by a local authority, ...dby a child care provider approved by an organisation accredited under the Tax Credit (New Category of Child Care Provider) Regulations 1999 ...eby a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016...fby a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 or the Approval of Home Childcare Providers (Wales) Scheme 2021gby a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—ichild minding, or day care, for the purposes of Part 2 of the Children and Families (Wales) Measure 2010, oriiqualifying child care for the purposes of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 or the Approval of Home Childcare Providers (Wales) Scheme 2021.4Care provided for a child in Scotland is registered or approved care if it is provided—aby a person in circumstances where the care service provided by him—iconsists of child minding or of day care of children as defined by paragraphs12 and 13 respectively of schedule12 to the Public Services Reform (Scotland) Act 2010 , andiiis registered under Chapter3 of Part5 of that Act ... orbby a local authority in circumstances where the care service provided by the local authority—iconsists of child minding or of day care of children as defined by paragraphs12 and 13 respectively of schedule12 to the Public Services Reform (Scotland) Act 2010, andiiis registered under Chapter4 of Part 5 of that Act, ...c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Care provided for a child in Northern Ireland is registered or approved care if it is provided—aby a person registered under Part XI of the Children (Northern Ireland) Order 1995, orbby an institution or establishment that does not need to be registered under that Part to provide the care because of an exemption under Article 121 of that Order, ...cin the case of care provided for a child out of school hours ..., by a school on school premises or by an education and library board or an HSS trust.d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .eby a home child care provider approved in accordance with the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006, orfby a foster parent in relation to a child (other than one whom the foster parent is fostering) in circumstances where, but for the fact that the child is too old, the care would be—ichild minding, or day care, for the purposes of Part XI of the Children (Northern Ireland) Order 1995, oriiqualifying child care for the purposes of the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006.6Care provided for a child outside the United Kingdom is registered or approved child care if it is provided by a child care provider within regulation 14(2)(d)(i) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002. 7Child care is excluded from section 318A—aif it is provided by the partner of the employee in question, ...bif it is provided by a relative of the child wholly or mainly in the child’s home or (if different) the home of a person having parental responsibility for the child, ...cin the case of care falling within subsection ... (3)(f), if—iit is provided wholly or mainly in the home of a relative of the child, andiithe provider usually provides care there solely in respect of one or more children to whom the provider is a relative, ordif it is provided by a foster parent, ... in respect of a child whom that person is fostering ... .8In subsection (7)—“partner” means one of a couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992); and“relative” means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half blood or marriage or civil partnership.9In subsection (7)(c), “relative in relation to a child, also includes—aa local authority foster parent in relation to the child,ba foster parent with whom the child has been placed by a voluntary organisation,ca person who fosters the child privately (within the meaning of section 66 of the Children Act 1989, orda step-parent of the child..10In this section “foster parent” in relation to a child—ain relation to England, means a person with whom the child is placed under the Fostering Services Regulations 2002;bin relation to Wales, means a person with whom the child is placed under the Fostering Services (Wales) Regulations 2003; andcin relation to Northern Ireland, means a person with whom the child is placed under the Foster Placement (Children) Regulations (Northern Ireland) 1996.11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .318D1The Treasury may by order amend section 318A(6A) (employer-contracted care: the amounts which are the exempt amount) so as to substitute different sums of money for those for the time being specified.2The Treasury may by regulations make such amendments of the provisions of sections 318 to 318C relating to the qualifying conditions for the exemptions conferred by sections 318 and 318A as appear to them appropriate having regard to the corresponding provisions of regulations under section 12 of the Tax Credits Act 2002 relating to entitlement to the child care element of working tax credit or section 12 of the Welfare Reform Act 2012 or Article 17 of the Welfare Reform (Northern Ireland) Order 2015 relating to amounts in respect of childcare costs that may be included in the calculation of an award of universal credit .3191No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of one mobile telephone for an employee without any transfer of property in it.2In this section “mobile telephone” means telephone apparatus which—ais not physically connected to a land-line, andbis not used only as a wireless extension to a telephone which is physically connected to a land-line,or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.3In this section the reference to the provision of a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.4For the purposes of subsection (2) “telephone apparatus” means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service.320. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .320A1No liability to income tax arises in respect of the provision for an employee of—aan eye and eyesight test, orbspecial corrective appliances that an eye and eyesight test shows are necessary,if conditions A and B are met.1ANo liability to income tax arises in respect of the payment or reimbursement of expenses incurred by an employee in respect of the provision for the employee of a test or appliances of the kind mentioned in subsection (1) if conditions A and B are met.2Condition A is that the provision of the test or appliances is required by regulations made under the Health and Safety at Work etc. Act 1974.3Condition B is that tests and appliances of the kind mentioned in subsection (1) are made available generally to those employees of the employer in question for whom they are required to be provided by the regulations , whether by way of provision under subsection (1) or payment or reimbursement under subsection (1A).320B1No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.2Subsection (1) does not apply—ato more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, orbto more than one medical check-up so provided.3In this section—“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and“medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.320C1No liability to income tax arises in respect of—athe provision to an employee of recommended medical treatment, orbthe payment or reimbursement, to or in respect of an employee, of the cost of such treatment,if that provision, payment or reimbursement is not pursuant to relevant salary sacrifice arrangements or relevant flexible remuneration arrangements.2But subsection (1) does not apply in a tax year if, and to the extent that, the value of the exemption in that year exceeds £500.3Medical treatment is “recommended” if it is provided to the employee in accordance with a recommendation which—ais made to the employee as part of occupational health services provided to the employee by a service provided—iunder section 2 of the Employment and Training Act 1973 (arrangements for the purpose of assisting persons to retain employment etc), oriiby, or in accordance with arrangements made by, the employer,bis made for the purpose of assisting the employee to return to work after a period of absence due to injury or ill health, andcmeets any other requirements specified in regulations made by the Treasury.4Regulations under subsection (3)(c) may, in particular, specify that the recommendation must be one given after the employee has been assessed as unfit for work—afor at least the specified number of consecutive days, andbin the specified manner by a person of a specified description.5The Treasury may by order amend subsection (3)(a) so as to add, amend or remove a reference to any enactment.6“The value of the exemption”, in a tax year, is an amount equal to the sum of—aall earnings within section 62 (earnings), andball earnings which are treated as such under the benefits code,in respect of which subsection (1) would prevent liability to income tax from arising in the tax year disregarding subsection (2).7In this section—“medical treatment” means all procedures for diagnosing or treating any physical or mental illness, infirmity or defect;“relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of recommended medical treatment or the payment or reimbursement of the cost of such treatment;“relevant flexible remuneration arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee and employer agree that the employee is to be provided with recommended medical treatment or the cost of such treatment is to be paid or reimbursed, rather than the employee receiving some other description of employment income;“specified” means specified in regulations under subsection (3)(c).320D1No liability to income tax arises in respect of the provision for an employee of an influenza vaccination if the provision is not made pursuant to relevant salary sacrifice arrangements.2No liability to income tax arises in respect of the payment or reimbursement of expenses incurred by an employee in respect of the provision for the employee of an influenza vaccination if the payment or reimbursement is not made pursuant to relevant salary sacrifice arrangements.3In this section “relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of an influenza vaccination or the payment or reimbursement of the cost of such a vaccination.3211This section applies where an employer establishes a scheme for the making of suggestions that is open on the same terms—ato employees of the employer generally, orbto a particular description of them.2No liability to income tax arises in respect of an encouragement award or financial benefit award made under the scheme for a suggestion which meets conditions A to C if, or to the extent that, it does not exceed the permitted maximum for the award under section 322.3Condition A is that the suggestion relates to the activities carried on by the employer.4Condition B is that the suggestion is made by an employee who could not reasonably be expected to make it in the course of the duties of the employment, having regard to the employee’s experience.5Condition C is that the suggestion is not made at a meeting held for the purpose of proposing suggestions.6In this section and section 322—“encouragement award” means an award, other than a financial benefit award, made for a suggestion with intrinsic merit or showing special effort, and“financial benefit award” means an award for a suggestion relating to an improvement in efficiency or effectiveness which the employer has decided to adopt and reasonably expects will result in a financial benefit.3221The permitted maximum for an encouragement award for the purposes of section 321 (suggestion awards) is £25.2The permitted maximum for a financial benefit award where no such award for the suggestion has been made before is—aif only one such award is made for the suggestion, the suggestion maximum, andbif two or more such awards are made on the same occasion to different persons for the suggestion, the appropriate proportion of the suggestion maximum.3If on a later occasion or occasions one or more further such awards are made for the same suggestion, the permitted maximum for each is—aif only one such award is made for the suggestion on that occasion, the residue of the suggestion maximum, andbif two or more such awards are made on the same occasion to different persons for the suggestion, the appropriate proportion of that residue.4The suggestion maximum for a financial benefit award is the financial benefit share or £5000 if that is less.5In subsection (4) “the financial benefit share” means the greater of—ahalf the financial benefit reasonably expected to result from the adoption of the suggestion for the first year after its adoption, andbone-tenth of the financial benefit reasonably expected to result from its adoption for the first 5 years after its adoption.6In this section—“the appropriate proportion” means such proportion as the award bears to the total of the financial benefit awards made on the same occasion for the suggestion,“the residue of the suggestion maximum” means the suggestion maximum less the total previous exemption, and“the total previous exemption” means the total of the amounts exempted from income tax under section 321 in respect of financial benefit awards for the suggestion made on previous occasions.3231No liability to income tax arises in respect of a long service award which meets the condition in subsection (3) if or to the extent that the chargeable amount does not exceed the permitted maximum.2In subsection (1)—“chargeable amount” means the amount of employment income which would be charged to tax in respect of the award apart from subsection (1),“long service award” means an award made to an employee to mark not less than 20 years' service with the same employer, and“permitted maximum” means £50 for each year of service in respect of which the award is made.3The condition is that the award must take the form of—atangible moveable property,bshares in a company which is, or belongs to the same group as, the employer, orcthe provision of any other benefit except—ia payment,iia cash voucher,iiia credit-token,ivsecurities,vshares not within paragraph (b), orvian interest in or rights over securities or shares.4Subsection (1) does not apply to an award (“the later award”) if another award to mark a particular period of service with the same employer has been made to the employee in the period of 10 years ending with the date on which the later award is made.5For the purposes of this section, service is treated as being with the same employer if it is with two or more employers—aeach of whom is a successor or predecessor of the others, orbone of whom is a company which belongs or has belonged to the same group as the others or a predecessor or successor of the others.6In this section “group” means a body corporate and its 51% subsidiaries.323A1No liability to income tax arises in respect of a benefit provided by, or on behalf of, an employer to an employee or a member of the employee's family or household if—aconditions A to D are met, orbin a case where subsection (2) applies, conditions A to E are met.2This subsection applies where—athe employer is a close company, andbthe employee is—ia person who is a director or other office-holder of the employer, oriia member of the family or household of such a person.3Condition A is that the benefit is not cash or a cash voucher within the meaning of section 75.4Condition B is that the benefit cost of the benefit does not exceed £50.5In this section “benefit cost”, in relation to a benefit, means—athe cost of providing the benefit, orbif the benefit is provided to more than one person and the nature of the benefit or the scale of its provision means it is impracticable to calculate the cost of providing it to each person to whom it is provided, the average cost per person of providing the benefit.6For the purposes of subsection (5)(b), the average cost per person of providing a benefit is found by dividing the total cost of providing the benefit by the number of persons to whom the benefit is provided.7Condition C is that the benefit is not provided pursuant to relevant salary sacrifice arrangements or any other contractual obligation.8“Relevant salary sacrifice arrangements”, in relation to the provision of a benefit to an employee or to a member of an employee's family or household, means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of the benefit.9Condition D is that the benefit is not provided in recognition of particular services performed by the employee in the course of the employment or in anticipation of such services.10Condition E is that—athe benefit cost of the benefit provided to the employee, orbin a case where the benefit is provided to a member of the employee's family or household who is not an employee of the employer, the amount of the benefit cost allocated to the employee in accordance with section 323B(4),does not exceed the employee's available exempt amount (see section 323B).323B1The “available exempt amount”, in relation to an employee of an employer, is the amount found by deducting from the annual exempt amount the aggregate of—athe benefit cost of eligible benefits provided earlier in the tax year by, or on behalf of, the employer to the employee, andbany amounts allocated to the employee in accordance with subsection (4) in respect of eligible benefits provided earlier in the tax year by, or on behalf of, the employer to a member of the employee's family or household who was not at that time an employee of the employer.2The annual exempt amount is £300.3For the purposes of subsection (1) “eligible benefits” means benefits in respect of which conditions A to D in section 323A are met.4The amount allocated to an employee of an employer in respect of a benefit provided to a person (“P”) who—ais a member of the employee's family or household, andbis not an employee of the employer,is the benefit cost of that benefit divided by the number of persons who meet the condition in subsection (5) and are members of P's family or household.5This condition is met if the person is—aa director or other office-holder of the employer,ban employee of the employer who is a member of the family or household of a person within paragraph (a), orca former employee of the employer who—iwas a director or other office-holder at any time when the employer was a close company, oriiis a member of the family or household of such a person.6In this section “benefit cost” has the same meaning as in section 323A.323C1The Treasury may by regulations amend section 323A so as to alter the conditions which must be met for the exemption conferred by section 323A(1) to apply.2Regulations under subsection (1) may include any amendment of section 323B that is appropriate in consequence of an amendment made under subsection (1).3The Treasury must not make regulations under subsection (1) unless a draft of the regulations has been laid before and approved by a resolution of the House of Commons.3241No liability to income tax arises in respect of a gift provided for an employee or a member of the employee’s family or household if conditions A to E are met.2Condition A is that the gift is not provided by the employer or a person connected with the employer.3Condition B is that neither the employer nor a person connected with the employer has directly or indirectly procured the gift.4Condition C is that the gift is not made in recognition of particular services performed by the employee in the course of the employment or in anticipation of such services.5Condition D is that the gift is not cash or securities or the use of a service.6Condition E is that the total cost to the donor of all the eligible gifts in respect of the employee in question during the tax year does not exceed £250.7For the purposes of condition E, the total cost to the donor includes any value added tax payable on the supply of the gifts to the donor, whether or not the donor is entitled to a credit or repayment in respect of that tax.8In this section “eligible gifts” means all gifts which—ameet conditions A to D, orbare non-cash vouchers or credit-tokens and meet—iconditions A to C, andiiconditions A and B in section 270 (exemption for small gifts of vouchers and tokens from third parties).9Subsection (1) does not apply to non-cash vouchers and credit-tokens (but see section 270 which makes provision for a corresponding exemption for them).3251No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—aproviding an employee with medical treatment outside the United Kingdom where the need for it arises while the employee is outside the United Kingdom for the purpose of performing the duties of the employment, orbproviding an employee with insurance against the cost of providing such treatment.2For the purposes of this section—a“medical treatment” includes all procedures for diagnosing or treating any physical or mental illness, infirmity or defect, andbproviding a person with medical treatment includes providing for the person to be an in-patient so that such treatment can be given.325A1No liability to income tax in respect of employment income arises on any payment if or to the extent that—awere the payment an annual payment falling within Chapter 7 of Part 5 of ITTOIA 2005, it would be exempt from income tax under section 735 of that Act (health and employment insurance payments), andbit meets conditions A and B.2Condition A is that the payments are made—ato a person (“the employee”) who made payments or contributions in respect of premiums under an insurance policy which another person took out wholly or partly for the employee's benefit, orbto the employee's spouse or civil partner .3Condition B is that the payments are attributable on a just and reasonable basis to the payments or contributions in respect of premiums.3261No liability to income tax arises by virtue of the payment or reimbursement of expenses which—aare incidental to, and incurred wholly and exclusively as a result of, an employment-related asset transfer, andbare of a kind not normally met by the transferor.2There is an “employment-related asset transfer” if—aan asset or the beneficial interest in an asset is transferred to an employee’s employer or a person nominated by the employer, andbthe right or opportunity to make the transfer arose by reason of the employment.3In this section references to a transfer are to a sale or any other kind of disposal.326A1No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of — aan application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp 14) (scheme to collate and disclose information about individuals working with vulnerable persons).ba fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates);ca fee paid under—isection 113A(1)(b) of the Police Act (fee for criminal record certificates);iisection 113B(1)(b) of the Police Act (fee for enhanced criminal record certificates);iiiiii)section 114(1)(b) of the Police Act (fee for criminal record certificates: Crown employment); oriviv)section 116(1)(b) of the Police Act (fee for enhanced criminal record certificates: judicial appointments and Crown employment);where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.2The Treasury may by order amend subsection (1) so as—ato add to the fees covered by that subsection a fee of a specified kind payable in connection with a scheme for England and Wales or Northern Ireland which corresponds to the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007, orbto amend or remove a reference to a fee added under paragraph (a).326B1No liability to income tax arises by virtue of—athe provision of relevant advice by a relevant independent adviser, orbthe payment or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996, of any reasonable costs incurred in obtaining relevant advice.2“Relevant advice” means—aadvice, other than tax advice, which is provided for the purposes of section 205A(6)(a) of that Act (advice as to terms and effect of employee shareholder agreement), andbtax advice which is so provided and consists only of an explanation of the tax effects of employee shareholder agreements generally.3In this section—“employee shareholder agreement” means an agreement by virtue of which an employee is an employee shareholder (see section 205A(1)(a) to (d) of that Act);“relevant independent adviser” has the meaning that it has for the purposes of section 203(3)(c) of that Act.

Ss. 323A-323C inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2016 (c. 24), s. 13(2)S. 289A(8) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(8)S. 318A(5C) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(3)Words in s. 293(2)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 103S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)Words in s. 266(5) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 15Words in s. 290B(3) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(b)Pt. 4 Ch. 10A inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5Words in s. 270A(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(4)S. 307(1A)(1B) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 248(2), 284(1) (with Sch. 36)S. 267(2)(h) and word inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(4)Words in s. 239(3) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(6)(b)S. 267(2)(j) and word inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(6)(b)(7)Word in s. 270A(11) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(6)(c)Words in s. 307(2) substituted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2019 (c. 1), s. 11(1)Words in s. 269(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 48(2)(a)S. 318C(7)(d) and preceding word added (18.7.2009) by The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(4)(c)S. 270A(10A) inserted (with effect in accordance with s. 15(5) of the amending Act) by Finance Act 2005 (c. 7), s. 15(4)Words in s. 318C(4)(b)(ii) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(iv)S. 318C(3)(e) substituted (3.4.2018) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018 (S.I. 2018/308), reg. 3Words in s. 311(3)(c) substituted (with effect in accordance with s. 18(5) of the amending Act) by Finance Act 2005 (c. 7), s. 18(3)(b)S. 289A(5A) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(5)Words in s. 229(2) substituted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(2)Words in s. 267(1)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 16S. 317(4A) inserted (with effect for the tax year 2011-12 and subsequent tax years in accordance with s. 60(5) of the amending Act) by Finance Act 2010 (c. 13), s. 60(3)Words in s. 286 substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(2)Words in s. 237(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(2)Words in s. 289A(5) substituted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(4)(a)Word in s. 271(2)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(a)S. 318B(3)(b) substituted (1.4.2015) by The Income Tax (Qualifying Child Care) Regulations 2015 (S.I. 2015/346), regs. 1, 2(2)(a)S. 320D and cross-heading inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(4)(7)S. 270A(6ZA) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(5)Words in s. 318C(4)(a)(i) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(i)Words in s. 240(7)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 143Word in s. 318A(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(2)S. 308C(9)(a) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(7)Word in s. 318A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(2)(a), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Words in s. 318C(8) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 144(b)Words in s. 248A(1)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(2)(a)S. 306A and cross-heading inserted (with effect in accordance with s. 14(4) of the amending Act) by Finance Act 2015 (c. 11), s. 14(2)Words in s. 230(4)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 384 (with Sch. 2)Words in s. 277(3)(e) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 18 para. 6Words in s. 318(5)(a) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 2Words in s. 270A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(2)(b), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)S. 295A and cross-heading inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(5)S. 297D inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2018 (c. 3), s. 8(1); S.I. 2019/1160, reg. 2S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)S. 227(4)(za) inserted (6.4.2016) by Finance Act 2016 (c. 24), s. 17(3)(4)S. 318C(5)(f) and preceding word inserted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(4)(b)Words in s. 318(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(5)Words in s. 297B(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(3)S. 294(1) substituted (with effect in accordance with Sch. 4 para. 1(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 3(2)S. 318C(2)(c) substituted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(2)(c)S. 316ZA inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(2)(7)S. 297A inserted (with effect in accordance with s. 64(2) of the amending Act) by Finance Act 2007 (c. 11), s. 64(1)Word in s. 270A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(2)(a), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Words in s. 318D heading inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6Words in s. 318B(1) substituted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(5), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Words in s. 297A(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(2)Word in s. 271(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(a)Words in s. 271(2) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(3)Words in s. 308 inserted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2013 (c. 29), s. 11(1)S. 271(2A) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(4)Word in s. 318C(4)(a) inserted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(3)(a)Words in s. 307(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(1), 284(1) (with Sch. 36)S. 267(2)(g) inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4) of the amending Act) by Finance Act 2006 (c. 25), s. 60(2)S. 306B and cross-heading inserted (with effect in accordance with Sch. 2 para. 4(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 2 para. 2S. 318(5)(za) inserted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 2(a)Words in s. 239(3) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 53(2)(b)Ss. 318-318D substituted for s. 318 (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 1Words in s. 239(3) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 48(1)S. 266(2)(d) and word inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4) of the amending Act) by Finance Act 2006 (c. 25), s. 60(1)S. 292(5) inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2011 (c. 11), s. 37(1)Word in s. 294 heading substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(4)S. 318C(10)(11) added (21.11.2009) by The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(6)S. 227(4)(a)(b) substituted (with effect in accordance with Sch. 22 para. 25(4) of the amending Act, and otherwise 1.9.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 25(2); S.I. 2003/1997, art. 2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)Words in s. 236(2)(c) inserted (with effect in accordance with s. 81(3) of the amending Act) by Finance Act 2004 (c. 12), s. 81(2)S. 294(2)-(4) substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(3)Word in s. 323(2) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 3Words in s. 244(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(3)S. 303(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(3)S. 291(2)(e)(ea) substituted for s. 291(2)(e) (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 102Words in s. 318B(3)(a) inserted (with effect in accordance with s. 12(2) of the amending Act) by Finance Act 2013 (c. 29), s. 12(1)Words in s. 325A(2)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 145S. 289A(2A) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(2)S. 318C(2A)(2B) inserted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(3)S. 318C(5)(d)(e) inserted (21.11.2009) by The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(4)Words in s. 239(3) inserted (with effect in accordance with s. 7(7) of the amending Act) by Finance Act 2019 (c. 1), s. 7(6)(a)S. 308B inserted (with effect in accordance with s. 54(3) of the amending Act) by Pension Schemes Act 2015 (c. 8), ss. 54(1), 89(3)(b) (with s. 87)S. 291(2)(g) and word inserted (with effect in accordance with s. 52(4) of the amending Act) by Finance Act 2008 (c. 9), s. 52(3)Words in s. 318D(2) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 12(2)Word in s. 264(3) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 2S. 318AA inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 5Word in s. 318A(5)(a) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(3), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Words in s. 236(2)(b)(iii) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(1)(d)S. 235A inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(3)Words in s. 270A(6)(a) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(4)S. 317(1) substituted (with effect in accordance with Sch. 17 para. 1(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 17 para. 1(1)Words in s. 318A(1) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(2)(b), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)S. 318AZA inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(4), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)Words in s. 290(2) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 18Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 25(a)S. 227(5) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 11Words in s. 270A(6) substituted (with effect in accordance with s. 15(5) of the amending Act) by Finance Act 2005 (c. 7), s. 15(2)S. 318C(9) inserted (6.4.2005) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 6Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(a) (with Sch. 46 para. 26)S. 237A inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2019 (c. 1), s. 8(1)S. 318A(5A)(5B) inserted (with effect in accordance with s. 36(3) of the amending Act) by Finance Act 2011 (c. 11), s. 36(2)S. 304A inserted (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2011 (c. 11), s. 38(1)Word in s. 270A(2) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(2)Words in s. 236(2)(b)(ii) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(1)(c)Sum in s. 230(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Approved Mileage Allowance Payments (Rates) Regulations 2011 (S.I. 2011/896), regs. 1(2), 2S. 318C(3)(e) and preceding word added (6.4.2005) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 4Words in s. 303 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(5)Words in s. 289A(7) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(7)Word in s. 290A(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(a)S. 326A and cross-heading inserted (with effect in accordance with s. 39(2) of the amending Act) by Finance Act 2011 (c. 11), s. 39(1)Words in s. 318A(1)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 55Words in s. 318A(1) substituted (with effect in accordance with s. 16(7) of the amending Act) by Finance Act 2005 (c. 7), s. 16(6)S. 270AA inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(4), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)S. 266(3)(h) and word inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(5)(b)(7)Words in s. 318C(6) substituted (1.6.2019) by The Income Tax (Qualifying Child Care) Regulations 2019 (S.I. 2019/902), regs. 1, 2(3)Words in s. 269(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 48(2)(b)Words in s. 290B heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(c)Words in s. 290A heading inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 19(c)S. 287(2)(c) and word inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 13(2)(b)S. 287(6) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 13(3)Words in s. 271(1) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(2)Word in s. 318D(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6(a)Word in s. 318C(2)(c) inserted (18.7.2009) by The Income Tax (Qualifying Child Care) Regulations 2009 (S.I. 2009/1544), regs. 1(2), 3(2)(b)S. 326B and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 37, 38; S.I. 2013/1755, art. 2Word in s. 271(2)(b) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(10)(b)Ss. 290C-290G inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), s. 13(2)Word in s. 290B(1) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 20(a)S. 270A inserted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 3Words in s. 248A(8)(a) substituted (with effect in accordance with s. 9(5) of the amending Act) by Finance Act 2019 (c. 1), s. 9(3)(b)S. 318C(3)(b) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(2)(b)Word in s. 324(6) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 4Words in s. 307(2) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 248(3), 284(1) (with Sch. 36)Words in s. 318C(4)(b)(i) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(iii)Word in s. 326A(1) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013 (S.I. 2013/1133), arts. 1(2), 2(a)Words in s. 230(5)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 433 (with Sch. 2)S. 320A and cross-heading inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(2)Word in s. 312(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 111; S.I. 2005/1126, art. 2(2)(h)Words in s. 318C(7)(d) substituted (21.11.2009) by The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (S.I. 2009/2888), regs. 1(2), 2(5)Words in s. 318C(7)(c) inserted (6.4.2007) by The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(5)(b)Words in s. 303(6) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(4)(b)Words in s. 326A(1) renumbered as s. 326A(1)(a) (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013 (S.I. 2013/1133), arts. 1(2), 2(b)Word in s. 318A(6A)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013 (S.I. 2013/513), arts. 1(2), 2(3)Words in s. 318C(8) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 144(a)Words in s. 271(2)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(b) (with Sch. 46 para. 26)S. 318C(3)(g) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(2)(c)Words in s. 269(4)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 17S. 320A(1A) inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(3)(a)(7)S. 318C(2)(ba) inserted (1.9.2008) by The Income Tax (Qualifying Child Care) Regulations 2008 (S.I. 2008/2170), regs. 1, 3(2)(b)S. 308A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 3 (with Sch. 36)S. 236(1A) inserted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(4)S. 267(2)(i) and word inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(3)Words in s. 318C(3)(f) inserted (22.12.2021) by The Income Tax (Qualifying Child Care) (Wales) Regulations 2021 (S.I. 2021/1344), regs. 1, 2Word in s. 317(1) substituted (with effect for the tax year 2011-12 and subsequent tax years in accordance with s. 60(5) of the amending Act) by Finance Act 2010 (c. 13), s. 60(2)S. 228(2)(db) inserted (with effect in accordance with s. 3(5) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 3(2)S. 312C(2A) inserted (with effect in accordance with Sch. 6 para. 8(2) of the amending Act) by Finance Act 2025 (c. 8), Sch. 6 para. 8(1)Words in s. 228(2)(d) inserted (with effect in accordance with s. 14(4) of the amending Act) by Finance Act 2015 (c. 11), s. 14(3)Words in s. 318A(6) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(4)Pt. 4 Ch. 7A inserted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2015 (c. 11), s. 11(1)Words in s. 318C(4)(a)(ii) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(b)(ii)Ss. 290A, 290B inserted (with effect in accordance with art. 2(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 2(3)Words in s. 237(3)(a) substituted (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 8S. 270A(5A)(5B) inserted (with effect in accordance with s. 36(3) of the amending Act) by Finance Act 2011 (c. 11), s. 36(1)S. 318B(3)(aa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 4(2)Words in s. 318B(3)(c) substituted (1.4.2015) by The Income Tax (Qualifying Child Care) Regulations 2015 (S.I. 2015/346), regs. 1, 2(2)(b)Words in s. 289A(6) substituted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(6)S. 320C and cross-heading inserted (1.1.2015) by Finance Act 2014 (c. 26), s. 12(2)(4); S.I. 2014/3226, art. 2S. 293A inserted (with effect in accordance with Sch. 4 para. 2(2)(3) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 2(1)Words in s. 271(2)(b) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 25(b)Words in s. 240(7)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 143Words in s. 302(4) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 591 (with Sch. 2)Words in s. 303(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 4(2)S. 297B inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2008 (c. 9), s. 51(1)Word in s. 270A(5)(a) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(3), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)S. 293B inserted (with effect in accordance with s. 10(2) of the amending Act) by Finance Act 2013 (c. 29), s. 10(1)Words in s. 270A(11) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(6)(b)S. 291(2)(a) substituted (with effect in accordance with s. 15(2) of the amending Act) by Finance Act 2012 (c. 14), s. 15(1)Words in s. 239(6) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 53(3)S. 299A and cross-heading inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 2(2)Words in s. 228(2)(d) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 13Words in s. 295(3)(c)(ii) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 105S. 318A(6A) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 4(5)S. 308C inserted (with effect in accordance with s. 3(5) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 3(1)Words in s. 318D(2) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(2)Word in s. 270A(6ZA)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Exempt Amount for Childcare Vouchers and for Employer Contracted Childcare) Order 2013 (S.I. 2013/513), arts. 1(2), 2(2)S. 228A inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 49Word in s. 264(2) substituted (13.6.2003) by The Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 (S.I. 2003/1361), arts. 1(1), 2Words in s. 291(2)(c) inserted (with effect in accordance with s. 56(3) of the amending Act) by Finance Act 2009 (c. 10), s. 56(2)S. 317(5A) inserted (with effect for the tax year 2011-12 and subsequent tax years in accordance with s. 60(5) of the amending Act) by Finance Act 2010 (c. 13), s. 60(4)Words in s. 318(5)(b) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 6(a)S. 297C inserted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(4)Word in s. 311(3)(b) inserted (with effect in accordance with s. 18(5) of the amending Act) by Finance Act 2005 (c. 7), s. 18(3)(a)Words in s. 318C(3)(g)(ii) inserted (22.12.2021) by The Income Tax (Qualifying Child Care) (Wales) Regulations 2021 (S.I. 2021/1344), regs. 1, 2S. 325A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 592 (with Sch. 2)S. 228(2)(da) inserted (with effect in accordance with s. 54(3) of the amending Act) by Pension Schemes Act 2015 (c. 8), ss. 54(2), 89(3)(b) (with s. 87)S. 270A(5C) inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(3)Ss. 241A, 241B inserted (with effect in accordance with art. 4 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 2(1)S. 319 substituted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4) of the amending Act) by Finance Act 2006 (c. 25), s. 60(3) (with s. 60(5))S. 248A inserted (with effect in accordance with s. 81(3) of the amending Act) by Finance Act 2004 (c. 12), s. 81(1)Word in s. 270A(11) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 2(6)(a)S. 299B inserted (with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 14(1)(3)Words in s. 289A(5) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(4)(b)Words in s. 320A(3) inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(3)(b)(7)Words in s. 318C(3)(a) substituted (6.4.2011) by The Income Tax (Qualifying Child Care) Regulations 2011 (S.I. 2011/775), regs. 1, 3(2)(a)S. 266(3)(f) and word inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(3)S. 292 substituted (with effect in accordance with Sch. 4 para. 1(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 1(2)S. 270B inserted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 3S. 294(3)(b)(iii) substituted (with effect in accordance with Sch. 4 para. 3(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 3(3)Words in s. 312(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(f); S.I. 2005/1126, art. 2(2)(h)Words in s. 239(8) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 14(2)Words in s. 236(2)(c) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(2)Words in s. 290E(4) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(4) (with Sch. 8 Pt. 3)S. 254A and cross-heading inserted (6.4.2020 with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 11S. 266(1)(f) and word inserted (1.1.2015) by Finance Act 2014 (c. 26), s. 12(3)(4); S.I. 2014/3226, art. 2S. 318C(2)(f) substituted (1.6.2019) by The Income Tax (Qualifying Child Care) Regulations 2019 (S.I. 2019/902), regs. 1, 2(2)S. 266(3)(g) and word inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(2)Words in s. 315(5) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 59 (with Sch. 36)Words in s. 239(3) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 53(2)(a)Words in s. 236(2)(b)(i) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(1)(b)S. 316A inserted (with effect in accordance with s. 137(2) of the amending Act) by Finance Act 2003 (c. 14), s. 137(1)S. 270A(6A) inserted (with effect in accordance with s. 15(5) of the amending Act) by Finance Act 2005 (c. 7), s. 15(3)S. 318C(3)(f) and preceding word inserted (6.4.2007) by The Income Tax (Qualifying Child Care) Regulations 2007 (S.I. 2007/849), regs. 1, 2(3)(c)Words in s. 236(2)(b) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 52(1)(a)Words in s. 318D(1) substituted (with effect in accordance with Sch. 8 paras. 7-10 of the amending Act) by Finance Act 2011 (c. 11), Sch. 8 para. 6(b)S. 318C(7)(c) and preceding word added (6.4.2005) by The Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2005 (S.I. 2005/770), regs. 1(1), 5S. 326A(1)(b)(c) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013 (S.I. 2013/1133), arts. 1(2), 2(c)S. 289A(4A) inserted (with effect in accordance with s. 10(9) of the amending Act) by Finance Act 2019 (c. 1), s. 10(3)S. 232(6A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 63Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)Words in s. 299A(3)(a) inserted (with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 14(2)(3)