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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefit of non-cash voucher treated as earnings

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Section 87 Benefit of non-cash voucher treated as earnings
Section 87A Benefit of non-cash voucher treated as earnings: optional remuneration arrangements
Section 88 Year in which earnings treated as received
Section 89 Reduction for meal vouchers

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

Crossheading Benefit of non-cash voucher treated as earnings

From legislation.gov.uk

Contents

Section 87 Benefit of non-cash voucher treated as earnings
Section 87A Benefit of non-cash voucher treated as earnings: optional remuneration arrangements
Section 88 Year in which earnings treated as received
Section 89 Reduction for meal vouchers