SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 7Miscellaneous

Reduction for meal vouchers

50

1

Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.

2

Accordingly, in that Act—

a

in section 87 (benefit of non-cash voucher treated as earnings), omit subsection (6), and

b

in Schedule 7 (transitionals and savings), omit paragraph 18.

3

The amendments made by this paragraph have effect for the tax year 2013-14 and subsequent tax years.