# The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012, Regulation 2: Amendment of the Income Tax (Exemption of Minor Benefits) Regulations 2002


The Income Tax (Exemption of Minor Benefits) Regulations 2002 are amended as follows—
(a) in regulation 2, omit the definition of “cycle”; and
(b) omit regulation 3.

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Source: https://www.legislation.gov.uk/uksi/2012/1808/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-exemption-of-minor-benefits-amendment-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.