{
  "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/1434",
  "legislation_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nChapter 10 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA”) provides that employment-related benefits given by an employer are chargeable to income tax. Section 210 of ITEPA provides that the Treasury may exempt minor benefits from the application of that Chapter by regulations.\nThese Regulations amend the Income Tax (Exemption of Minor Benefits) Regulations 2002 (S.I. 2002/205) to remove the limit on the number of qualifying meals that an employer can provide to such employees in any one year. They also make amendments consequential upon the re-enactment of section 154 of the Income and Corporation Taxes Act 1988 (c. 1) by ITEPA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1434/note",
    "retrieved_at": "2026-10-29T06:23:12.224747+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."
}