{
  "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2012",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2012.json",
  "id": "uksi/2012/1808",
  "title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012",
  "short_title": "Income Tax (Exemption of Minor Benefits) 2012",
  "long_title": "These Regulations amend the Income Tax (Exemption of Minor Benefits) Regulations 2002 (S.I. 2002/205) (“the principal Regulations”) to remove as an exempt minor benefit food or drink provided by an employer to an employee in recognition of the employee having cycled from home to the workplace on designated days. The exemption is removed with effect from 6th April 2013.",
  "citation": "S.I. 2012/1808",
  "type": "uksi",
  "year": "2012",
  "number": "1808",
  "version": "current",
  "date": "2012-07-10",
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      "heading": "Amendment of the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
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      "extent": null,
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    }
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      "date": "2012-07-12",
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  "outstanding_effects": [],
  "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",
      "provisions": [
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    }
  ],
  "changes_made_to": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2012/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2012/1808",
    "retrieved_at": "2026-10-29T01:25:52.224923+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."
}