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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Recreational facilities

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Section 261 Exemption of recreational benefits
Section 262 Benefits not exempted by section 261
Section 263 Power to alter benefits to which section 261 applies

Chapter 5 Exemptions: recreational benefits
Crossheading Recreational facilities

Crossheading Recreational facilities

From legislation.gov.uk

Contents

Section 261 Exemption of recreational benefits
Section 262 Benefits not exempted by section 261
Section 263 Power to alter benefits to which section 261 applies