Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.
In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the "or" at the end of paragraph (e) and insert at the end
In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the "and" at the end of paragraph (g) and insert at the end
After section 320A insert—
The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.