{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-50",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-50.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/50",
  "kind": "paragraph",
  "number": "50",
  "heading": null,
  "text": "(1) Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.\n(2) Accordingly, in that Act—\n(a) in section 87 (benefit of non-cash voucher treated as earnings), omit subsection (6), and\n(b) in Schedule 7 (transitionals and savings), omit paragraph 18.\n(3) The amendments made by this paragraph have effect for the tax year 2013-14 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/50",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}