{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-262",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-262.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/262",
  "kind": "section",
  "number": "262",
  "heading": "Benefits not exempted by section 261",
  "text": "(1) Section 261 (exemption of recreational benefits) does not apply to the following benefits—\n(a) an interest in or the use of any of the following—\n(i) a mechanically propelled vehicle,\n(ii) holiday or other overnight accommodation, or\n(iii) facilities which include, or are provided in association with, a right or opportunity to make use of holiday or overnight accommodation,\n(b) facilities provided on domestic premises, or\n(c) a right or opportunity to make use of facilities within paragraph (a) or (b).\n(2) In this section—\n“domestic premises” means—\n(a)premises used wholly or mainly as a private dwelling, or\n(b)land or other premises belonging to, or enjoyed with, premises so used, and\n“vehicle” includes a ship, boat or other vessel, an aircraft and a hovercraft.",
  "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/262",
    "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."
}