»Ê¹ÚÌåÓýapp

Section 89 ITEPA 2003

»Ê¹ÚÌåÓýapp exemption in Section 89 ITEPA 2003 covering luncheon vouchers (see EIM16210) applies to all employees whether or not they are directors, or for 2015/16 and earlier within an excluded employment (see EIM20007).