{
  "url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/note",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002/note.json",
  "legislation": "uksi/2002/205",
  "legislation_title": "The Income Tax (Exemption of Minor Benefits) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.\nRegulation 3 provides for an exemption in respect of certain food or drink provided to employees in recognition of them cycling to work.\nRegulation 4 provides for an exemption in respect of the provision to employees of a bus or a minibus for the purpose of making certain journeys on working days.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/205/note",
    "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."
}