51²è¹Ý

Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003

Employer-Financed Retirement 51²è¹Ý (Excluded 51²è¹Ý for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of a welfare counselling benefit which has the character of a relevant benefit can be an excluded benefit in certain circumstances.

The provision of welfare counselling is an excluded benefit if it would have been exempted under the Income Tax (51²è¹Ý in Kind) (Exemption for Welfare Counselling) Regulations 2000 had the recipient been provided with it in the course of their former employment (see EIM21845).