301. Other benefits excluded from income tax.

No liability to income tax arises in respect of certain other benefits including:

  1.  

    (1)     workplace parking1;

  2.  

    (2)     incidental benefits provided in connection with overnight absences from home2;

  3.  

    (3)     a works bus service, or of support for public transport bus service for use for qualifying journeys3;

  4.  

    (4)     the loan of a bicycle or bicycle safety equipment for use on qualifying journeys4;

  5.  

    (5)     transport home after late night working5;

  6.  

    (6)     work-related training6;

  7.  

    (7)     sporting or other recreational facilities available generally to the employees and not available generally to the public7;

  8.  

    (8)     annual parties and functions8;

  9.  

    (9)     entertainment provided by a third