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Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefit of cash voucher treated as earnings

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Section 81 Benefit of cash voucher treated as earnings

Chapter 4 Taxable benefits: vouchers and credit-tokens
Crossheading Benefit of cash voucher treated as earnings

Crossheading Benefit of cash voucher treated as earnings

From legislation.gov.uk

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Section 81 Benefit of cash voucher treated as earnings