# Finance Act 2012, 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(1) Section 89 of ITEPA 2003 (reduction for meal vouchers) is repealed.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.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.