The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020

• Citation: S.I. 2020/291
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020.

(2) These Regulations come into force on 6th April 2020 and have effect for the tax year 2020-21 and subsequent tax years.

Section 2 Amendment to the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000

(1) Regulation 2 of the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 is amended as follows.

(2) For paragraph (2) substitute—

(2) In paragraph (1) “welfare counselling” means counselling of any kind other than advice specified in paragraph (3).