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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Cash vouchers: exceptions

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Section 78 Voucher made available to public generally
Section 79 Voucher issued under approved scheme
Section 80 Vouchers where payment of sums exempt from tax

Chapter 4 Taxable benefits: vouchers and credit-tokens
Crossheading Cash vouchers: exceptions

Crossheading Cash vouchers: exceptions

From legislation.gov.uk

Contents

Section 78 Voucher made available to public generally
Section 79 Voucher issued under approved scheme
Section 80 Vouchers where payment of sums exempt from tax