Related Commentary  Related HMRC Manuals

253(1)  Section 250 does not apply if or to the extent that the facilities or other benefits that are provided or the costs of which are paid or reimbursed are provided to the employee for one or more of the following purposes.

253(2)  They are–

(a)enabling the employee to enjoy the facilities or benefits for entertainment or recreational purposes which are unconnected,

(b)providing the employee with an unconnected inducement to remain in or accept an employment with the employer or a person connected with the employer, and

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