Reduction for meal vouchersU.K.
50(1)Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.U.K.
(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.