No liability to income tax arises in respect of certain other benefits including:
(1) workplace parking1;
(2) incidental benefits provided in connection with overnight absences from home2;
(3) a works bus service, or of support for public transport bus service for use for qualifying journeys3;
(4) the loan of a bicycle or bicycle safety equipment for use on qualifying journeys4;
(5) transport home after late night working5;
(6) work-related training6;
(7) sporting or other recreational facilities available generally to the employees and not available generally to the public7;
(8) annual parties and functions8;
(9) entertainment provided by a third
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