261 Exemption of recreational benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 5
Exemptions: Recreational Benefits

Recreational facilities

261  Exemption of recreational benefits

(1)     No liability to income tax arises in respect of the provision to an employee or a member of an employee's family or household of benefits within subsection (2).

(2)     The benefits are—

(a)     sporting

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