264 Annual parties and functions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Annual parties and functions

264  Annual parties and functions

(1)     This section applies to an annual party or similar annual function provided for an employer's employees and available to them generally or available generally to those at a particular location.

(2)     Where in the tax year only one annual party or similar annual function

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