16 Extension of exemptions for childcare, workplace parking, cycles etc
Finance Act 2005 (2005 c 7) | Legislation

16  Extension of exemptions for childcare, workplace parking, cycles etc

(1)     ITEPA 2003 is amended as follows.

(2)     In section 237(1) (exemption for provision of workplace parking), for “No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge)” substitute “No liability

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