Part 4

Employment income: exemptions
Chapter 4

Exemptions: education and training

Individual learning account training

Exception where provision for excluded purposes
258
1
Section 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.
2
They are—
a
enabling the employee or former employee to enjoy the facilities or benefits for entertainment or recreational purposes, and
b
rewarding the employee or former employee for performing duties of the employment or former employment or performing them in a particular way.
3
In 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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)