The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2012

• Citation: S.I. 2012/1808
• Sections: 3

Section 1 Citation, commencement and effect

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.

Section 2 Amendment of the Income Tax (Exemption of Minor Benefits) Regulations 2002

The Income Tax (Exemption of Minor Benefits) Regulations 2002 are amended as follows—

(a) in regulation 2, omit the definition of “cycle”; and

(b) omit regulation 3.

Section 3 Amendment of the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003

Omit regulation 3 of the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2003 .