The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012
These Regulations amend the Income Tax (Exemption of Minor Benefits) Regulations 2002 (S.I. 2002/205) (“the principal Regulations”) to remove as an exempt minor benefit food or drink provided by an employer to an employee in recognition of the employee having cycled from home to the workplace on designated days. The exemption is removed with effect from 6th April 2013.