[289B Approval to pay or reimburse expenses at a flat rate]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[289B  Approval to pay or reimburse expenses at a flat rate]

[(1)     A person (“the applicant”) may apply to Her Majesty's Revenue and Customs for approval to pay or reimburse expenses of the applicant's employees, or employees of another person, at a rate set out in the application (“the proposed rate”).

(2)     An officer of Revenue and Customs may give the approval if satisfied

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