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Statutory Instruments

2009 No. 695

Income Tax

The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009

Made

16th March 2009

Laid before the House of Commons

16th March 2009

Coming into force

6th April 2009

The Treasury make the following Regulations in exercise of the powers conferred upon them by section 210 of the Income Tax (Earnings and Pensions) Act 2003( 1 ).

Citation and commencement

1. These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009 and shall come into force on 6th April 2009.

Revocation

2.The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007( 2 ) (“the 2007 Regulations”) are revoked.

Saving

3. But the 2007 Regulations shall continue to have effect until the exemption which they provide is re-enacted (with or without modifications) by amendment of the Income Tax (Earnings and Pensions) Act 2003.

Dave Watts

Tony Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

16th March 2009

( 1 )

2003 c.1 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009 (2009/695)

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footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
the 2007 Regulationsreg. 2.(“_prngnACZ

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