{
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  "json_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-revocation-regulations-2009.json",
  "id": "uksi/2009/695",
  "title": "The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009",
  "short_title": "Income Tax (Exemption of Minor Benefits) 2009",
  "long_title": "Section 210 of the Income Tax (Earnings and Pensions) Act 2003 allows the Treasury to make regulations which remove from the charge to income tax minor benefits provided by an employer to an employee.",
  "citation": "S.I. 2009/695",
  "type": "uksi",
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      "title": "Income Tax (Earnings and Pensions) Act 2003",
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      "provisions": [
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-exemption-of-minor-benefits-revocation-regulations-2009/instruments.json",
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    "retrieved_at": "2026-10-31T10:28:03.346034+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}