SCHEDULE 17 Minor Amendments of or Connected with the Income Tax (Earnings and Pensions) Act 2003
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 17 Minor Amendments of or Connected with the Income Tax (Earnings and Pensions) Act 2003

Section 92

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.â€.

(2)     This amendment has effect for the year 2004–05 and subsequent tax years.

Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisions

2

.Ìý.Ìý.

Time limit for assessment: income received after year for which it is assessable

3

(1)     In Part 4 of the Taxes Management

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