Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 210: Power to exempt minor benefits
828.This section derives from section 155ZB of ICTA, which allows regulations to be used to introduce minor exemptions from section 154 of ICTA where the benefits in question are generally available to all employees on similar terms. Before FA 2000 introduced this provision all exemptions from a charge under section 154 had to be introduced through a Finance Act.