# Finance Act 2004, Section 247: Abolition of income tax charge in respect of employer payments


In Part 6 of ITEPA 2003, omit Chapter 1 (payments by employer for the provision of benefits for an employee under certain schemes to count as employment income of employee).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/247 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-247
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.