Section 317 ITEPA 2003

These examples show how the exemption in Section 317 ITEPA 2003 (see EIM21670) works in practice.

Example 1

A manufacturing company located in a small town has 150 employees. 125 of these work at a factory on an industrial estate in the middle of the town. There is a subsidised canteen next to the factory where all the employees can get a subsidised meal. The other 25 employees work in an office 2 miles out of town. They can go to the subsidised canteen if they wish but not many do so. Occasionally the office staff have a working lunch in the office. The employees at the factory never attend the working lunches.

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