Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012 come into force

Implementation date: 6 April 2013

The Regulations amend the Income Tax (Exemption of Minor Benefits) Regulations 2002 (SI 2002/205), removing tax relief on food or drink given by an employer to an employee who has cycled to work on designated days. The Regulations (PDF format, 17K) can be viewed on the UK legislation website.