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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Income Tax (Benefits in Kind) (Exemption for Employment Costs resulting from Disability) Regulations 2002 URL: http://www.bailii.org/uk/legis/num_reg/2002/20021596.html |
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Made | 18th June 2002 | ||
Laid before the House of Commons | 18th June 2002 | ||
Coming into force | 9th July 2002 |
3.
There shall be exempted from section 154[5] any benefit which satisfies each of the following conditions.
Condition 1
The benefit is provided to a disabled employee.
Condition 2
The main purpose of providing the benefit is to enable the employee to perform the duties of his employment.
Condition 3
The benefit consists in the provision of a hearing aid or other equipment, services or facilities, excepting any excluded benefit within the meaning in section 155ZA[6] and Regulations made under that section.
Condition 4
The benefit is provided under, or within the terms of the provisions of, the Disability Discrimination Act 1995[7], the Access to Work programme, or any other statutory provision or arrangements, whether or not the employer has any legal duty to provide the benefit.
Condition 5
The benefit is made available to the employer's employees generally on similar terms (which include terms identical to Conditions 1 to 4).
John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty's Treasury
18th June 2002
[2] 1973 c. 50; section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).back
[4] 1950 c. 29 (N.I.); section 1 was amended by Article 3 of the Employment and Training (Amendment) Order 1988 (S.I. 1988/1087 (N.I. 10)).back
[5] Section 154 was amended by section 53(2) of the Finance Act 1989 (c. 26), section 21 of the Finance Act 1990 (c. 29), Paragraphs 1 and 2 of Schedule 4 to the Finance Act 1993 (c. 34), sections 44 and 45 of the Finance Act 1999 (c. 16) and paragraphs 2 and 3 of Schedule 10 to the Finance Act 2000.back
[6] Section 155ZA was inserted by paragraph 2(1) of Schedule 10 to the Finanace Act 2000. No Regulations have so far been made under that section.back