8 Exemption for benefit in form of vehicle-battery charging at workplace
Finance Act 2019 (2019 c 1) | Legislation

8  Exemption for benefit in form of vehicle-battery charging at workplace

(1)     In Chapter 3 of Part 4 of ITEPA 2003 (employment income: travel-related exemptions), after section 237 insert—

“237A Vehicle-battery charging

(1)     No liability to income tax arises in respect

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