Related Commentary  Related HMRC Manuals

321(1)  This section applies where an employer establishes a scheme for the making of suggestions that is open on the same terms–

(a)to employees of the employer generally, or

(b)to a particular description of them.

321(2)  No liability to income tax arises in respect of an encouragement award or financial benefit award made under the scheme for a suggestion which meets conditions A to C if, or to the extent that, it does not exceed the permitted maximum for the award under section 322.

321(3)  Condition A is that the suggestion relates to the activities carried on by the employer.

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