The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016
1Citation, commencement and effect
2Amendment of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007
3After regulation 3(2)(cd) insert— (ce) in the case of the...
4After paragraph 21 of the Schedule insert— Trivial benefits (1) The provision of a benefit which would have been...
2016 No. 1036
Income Tax

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 20031.