Paragraph 50
(1)
Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.
(2)
Accordingly, in that Act—
(a)
in section 87 (benefit of non-cash voucher treated as earnings), omit subsection (6), and
(b)
in Schedule 7 (transitionals and savings), omit paragraph 18.
(3)
The amendments made by this paragraph have effect for the tax year 2013-14 and subsequent tax years.