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.
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Statutory Instrument
The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009
Section 1Citation and commencement
Section 2Revocation
The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007 (“the 2007 Regulations ”) are revoked.
Section 3Saving
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.
3 sections
Cite this legislation
The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2009-695
Contains public sector information licensed under the Open Government Licence v3.0.
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