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Income Tax (Earnings and Pensions) Act 2003 section 33-34
Incidental overnight expenses and benefits [ITEPA 2003 Sch 7 paras 33-34]
Section 33-34 deals with the transitional rules for incidental overnight expenses and benefits, ensuring consistent treatment of exemption limits where a period of absence straddles the introduction of ITEPA 2003 on 6 April 2003, or where non-cash vouchers obtained under the old rules are used after that date.
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