Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 10

Taxable benefits: residual liability to charge

Supplementary provisions

Power to exempt minor benefits
210
1
The Treasury may make provision by regulations for exempting from the application of this Chapter such minor benefits as may be specified in the regulations.
2
An exemption conferred by such regulations is conditional on the benefit being made available to the employer’s employees generally on similar terms.
Pt. 3 Ch. 10 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (S.I. 2020/1293), regs. 1(2), 2 (with reg. 1(2))