322 Suggestion awards: “the permitted maximum”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

322  Suggestion awards: “the permitted maximum”

(1)     The permitted maximum for an encouragement award for the purposes of section 321 (suggestion awards) is £25.

(2)     The permitted maximum for a financial benefit award where no such award for the suggestion has been made before is—

(a)     if only one such award is made for the suggestion, the suggestion maximum, and

(b)     if two or more such awards are made on the same occasion

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