Related Commentary  Related HMRC Manuals

261(1)  No liability to income tax arises in respect of the provision to an employee or a member of an employee's family or household of benefits within subsection (2).

261(2)  The benefits are–

(a)sporting or other recreational facilities which meet conditions A to C, and

(b)a right or opportunity to make use of such facilities.

This is subject to section 262.

261(3)  Condition A is that the facilities are available generally to the employees of the employer in question.

261(4)  Condition B is that they are not available to members of the public generally.

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