# Income Tax (Earnings and Pensions) Act 2003, Section 499: No charge in respect of incidental expenditure


An employee is not liable to income tax in respect of incidental expenditure of—
(a) the trustees,
(b) the company which established the plan, or
(c) (if different) the employer,
in operating the plan.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/499 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-499
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.