Statutory Instruments
2012 No. 1808
Income Tax
The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012
Made
10th July 2012
Laid before the House of Commons
11th July 2012
Coming into force
6th April 2013
The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Regulations.
Citation, commencement and effect
1. These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012, come into force on 6th April 2013 and have effect for the tax year 2013-14 and subsequent tax years.
Amendment of the Income Tax (Exemption of Minor Benefits) Regulations 2002
2. The Income Tax (Exemption of Minor Benefits) Regulations 2002( 2 ) are amended as follows—
(a) in regulation 2, omit the definition of “cycle”; and
(b) omit regulation 3.
Amendment of the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003
3. Omit regulation 3 of the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003( 3 ).
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
10th July 2012
S.I. 2002/205 , amended by S.I. 2003/1434 ; there are other amending instruments but none is relevant.