[323A Trivial benefits provided by employers]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[323A  Trivial benefits provided by employers]

[(1)     No liability to income tax arises in respect of a benefit provided by, or on behalf of, an employer to an employee or a member of the employee's family or household if—

(a)     conditions A to D are met, or

(b)     in a case where subsection (2) applies, conditions A to E are met.

(2)     This subsection applies where—

(a)     the employer is a close company, and

(b)     the employee is—

(i)     a person who is a director or other office-holder of the employer, or

(ii)     a member of the family or household

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