The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003
Chapter 10 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA”) provides that employment-related benefits given by an employer are chargeable to income tax. Section 210 of ITEPA provides that the Treasury may exempt minor benefits from the application of that Chapter by regulations.