321 Suggestion awards
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Awards and gifts

321  Suggestion awards

(1)     This section applies where an employer establishes a scheme for the making of suggestions that is open on the same terms—

(a)     to employees of the employer generally, or

(b)     to a particular description of them.

(2)     No liability to income tax arises in respect

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