The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000

• Citation: S.I. 2000/2080
• Sections: 2

Section 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.

Section 2

(1) There shall be exempted from section 154 of the Income and Corporation Taxes Act 1988 a 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) medical treatment of any kind, or

(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.