Introduction Summary
1.Section 60 amends section 317 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) to restrict the exemption for the benefit of free or subsidised meals where an employee has an entitlement in conjunction with salary sacrifice or flexible benefits arrangements to employer-provided free or subsidised meals. The amended section 317 will have effect on and after 6 April 2011.