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Contents

Legislation

Finance Act 2002

Crossheading Employment income and related matters

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Section 33 Employer-subsidised public transport bus services
Section 34 Car fuel: calculation of cash equivalent of benefit
Section 35 Statutory paternity pay and statutory adoption pay
Section 36 Exemption of minor benefits: application to non-cash vouchers
Section 37 Minor amendments to Schedule E charge
Section 38 Provision of services through an intermediary: minor amendments
Section 39 Employee share ownership plans: minor amendments
Section 40 Treatment of deductions from payments to sub-contractors
Section 41 Parliamentary visits to EU candidate countries: tax treatment of members’ expenses

Employment income and related matters
Exemption of minor benefits: application to non-cash vouchers

Section 36 | Exemption of minor benefits: application to non-cash vouchers

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 33-37 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)