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On 6 April 2013 the Income Tax (Exemption of
Minor Benefits) (Amendment) Regulations 2012 come into effect which
will remove the tax exemption on food and drink provided by an
employer for an employee who has cycled to work. The Office of Tax
Simplification identified this among other tax relief where
evidence showed that it was superfluous or little used.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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