EIM30285 - Exemption for amounts which would otherwise be deductible: other benefits
S289D ITEPA 2003
Where a benefit is provided that would previously have been included in a dispensation, because a fully matching deduction is available, the exemption applies in the same way as to paid or reimbursed expenses. Benefits provided under a 바카라 사이트˜relevant salary sacrifice arrangement바카라 사이트™ are excluded from the exemption (see EIM30230).