62 Exemption for employees' eye tests and special glasses
Finance Act 2006 (2006 c 25) | Legislation

Eye care

62  Exemption for employees' eye tests and special glasses

(1)     Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.

(2)     In Chapter 11 (miscellaneous exemptions), before section 321 (and the cross-heading “Awards and gifts”) insert—

“Eye tests and special corrective appliances
320A Eye tests and special corrective
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