{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-210",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-210.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/210",
  "kind": "section",
  "number": "210",
  "heading": "Power to exempt minor benefits",
  "text": "(1) The Treasury may make provision by regulations for exempting from the application of this Chapter such minor benefits as may be specified in the regulations.\n(2) An exemption conferred by such regulations is conditional on the benefit being made available to the employer’s employees generally on similar terms.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/210",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}