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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 4 Taxable benefits: vouchers and credit-tokens

  • Crossheading Cash vouchers: introduction
  • Crossheading Meaning of “cash voucher”
  • Crossheading Cash vouchers: exceptions
  • Crossheading Benefit of cash voucher treated as earnings
  • Crossheading Non-cash vouchers: introduction
  • Crossheading Meaning of “non-cash voucher”
  • Crossheading Non-cash voucher: exceptions
  • Crossheading Benefit of non-cash voucher treated as earnings
  • Crossheading Credit-tokens: introduction
  • Crossheading Meaning of “credit-token”
  • Crossheading Credit-tokens: exception
  • Crossheading Benefit of credit-token treated as earnings
  • Crossheading General supplementary provisions
  1. Part 3 Employment income: earnings and benefits etc. treated as earnings
  2. Chapter 4 Taxable benefits: vouchers and credit-tokens

Chapter 4 Taxable benefits: vouchers and credit-tokens

From legislation.gov.uk

Contents

  1. Crossheading Cash vouchers: introduction
  2. Crossheading Meaning of “cash voucher”
  3. Crossheading Cash vouchers: exceptions
  4. Crossheading Benefit of cash voucher treated as earnings
  5. Crossheading Non-cash vouchers: introduction
  6. Crossheading Meaning of “non-cash voucher”
  7. Crossheading Non-cash voucher: exceptions
  8. Crossheading Benefit of non-cash voucher treated as earnings
  9. Crossheading Credit-tokens: introduction
  10. Crossheading Meaning of “credit-token”
  11. Crossheading Credit-tokens: exception
  12. Crossheading Benefit of credit-token treated as earnings
  13. Crossheading General supplementary provisions
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