Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000
2000 No. 2080
INCOME TAX
The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000
Made 28th July 2000
Laid before the House of Commons 31th July 2000
Coming into force 21th August 2000
The Treasury, in exercise of the powers conferred on them by section 155ZB of the Income and Corporation Taxes Act 19881, hereby make the following Regulations:
1. These Regulations may be cited as the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 and shall come into force on 21st August 2000.
2.—(1) There shall be exempted from section 154 of the Income and Corporation Taxes Act 19882a benefit consisting of welfare counselling that is made available to an employer’s employees generally on similar terms.
(2) In paragraph (1) “welfare counselling” means counselling of any kind other than—
(a)
(a) medical treatment of any kind, or
(b)
(b) advice specified in paragraph (3).
(3) The advice specified in this paragraph is advice on finance (other than on debt problems), advice on tax, or on leisure or recreation, and legal advice.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
28th July 2000
(This note is not part of the Regulations)
These Regulations exempt from section 154 of the Income and Corporation Taxes Act 1988 (charge to income tax under Schedule E on benefits in kind provided by reason of a person’s employment) welfare counselling.
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