SCHEDULES
SCHEDULE 17Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003
Free or subsidised meals
1
1
In Chapter 11 of Part 4 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: miscellaneous exemptions), in section 317 (free or subsidised meals), for subsection (1) substitute—
1
No 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—
a
in a canteen, or
b
on the employer’s business premises,
and conditions A to C are met.
2
This amendment has effect for the year 2004-05 and subsequent tax years.