{
  "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2007",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2007.json",
  "id": "uksi/2007/2090",
  "title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007",
  "short_title": "Income Tax (Exemption of Minor Benefits) 2007",
  "long_title": "Section 210 of the Income Tax (Earnings and Pensions) Act 2003 (“the Act”) allows the Treasury to make regulations which remove minor benefits provided to an employee by an employer from the charge to income tax otherwise arising under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Act.",
  "citation": "S.I. 2007/2090",
  "type": "uksi",
  "year": "2007",
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      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009",
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  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
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    "retrieved_at": "2026-10-29T03:47:57.120372+00:00"
  },
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}