# Income Tax (Earnings and Pensions) Act 2003, Paragraph 33


In determining whether section 240(1) or (2) or 268 applies—
(a) in the case of a period of absence which began before 6th April 2003 and ends on or after that date, or
(b) in the case of a period of absence which begins on or after that date and incidentally to which goods, services or money are obtained using a non-cash voucher in relation to which section 141(6C) of ICTA applies,
the question whether for the purposes of section 241 the exemption provisions total exceeds the permitted amount is to be determined as if this Act had applied at any relevant time before that date.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/33 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.