7.3 Which of the following forms of income from employment would be exempt from income tax?

(a) Luncheon vouchers of £2 per working day.

(b) Free meals in the company canteen.

(c) Removal expenses of £4,500.

(d) A cheque for £1,000 given to an employee on reaching 25 years of service with his employer.

(e) A canteen of cutlery given to an employee on his marriage.

(f) A mileage allowance of 30p per mile given to an employee who drives her own motor car for 2,500 business miles per year.