{
  "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002.json",
  "id": "uksi/2002/205",
  "title": "The Income Tax (Exemption of Minor Benefits) Regulations 2002",
  "short_title": "Income Tax (Exemption of Minor Benefits) 2002",
  "long_title": "These Regulations are made under section 155ZB of the Income and Corporation Taxes Act 1988 so as to exempt from section 154 of that Act (taxable benefits: general charging provision) certain minor benefits. The Regulations have effect for the year 2002–03 and subsequent years of assessment.",
  "citation": "S.I. 2002/205",
  "type": "uksi",
  "year": "2002",
  "number": "205",
  "version": "current",
  "date": "2002-02-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 12,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/regulation-1",
      "extent": null,
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      "parent": null
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exemption in respect of the provision of qualifying meals",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Exemption in respect of the provision of bus or minibus",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/note",
      "extent": null,
      "status": null,
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    }
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      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/pdf/uksi_20020205_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/205/pdfs/uksi_20020205_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 5",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "s. 3(3)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2003/1434",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
      "affecting_provisions": "reg 4"
    },
    {
      "type": "rev",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2003/1434",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
      "affecting_provisions": "reg 2(1), (4)"
    },
    {
      "type": "am",
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      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
      "affecting_provisions": "reg 3(1), (2)"
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      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
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      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
      "affecting_provisions": "reg 2(1), (3)"
    },
    {
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      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2003/1434",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003",
      "affecting_provisions": "reg 2(1), (2)"
    },
    {
      "type": "added (year 2005–6 and subsequent tax years)",
      "affected_provisions": "regs 5, 6",
      "affecting": "uksi/2004/3087",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2004",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "added",
      "affected_provisions": "reg 7",
      "affecting": "uksi/2007/2090",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "am",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2007/2090",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2012/1808",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 2(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2012/1808",
      "affecting_title": "The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 2(b)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/155ZB"
      ]
    }
  ],
  "changes_made_to": 12,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/205",
    "retrieved_at": "2026-10-29T07:16:03.571256+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."
}