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Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.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