Section 209 Meaning of “persons providing benefit”
For the purposes of this Chapter the persons providing a benefit are the person or persons at whose cost the benefit is provided.
Notes on Chapter 10
Modifications
- C1
Pt. 3 Ch. 10 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (S.I. 2020/1293), regs. 1(2), 2 (with reg. 1(2))