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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading General supplementary provisions

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Section 95 Disregard for money, goods or services obtained
Section 96 Dispensations relating to vouchers or credit-tokens
Section 96A Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits

Chapter 4 Taxable benefits: vouchers and credit-tokens
Crossheading General supplementary provisions

Crossheading General supplementary provisions

From legislation.gov.uk

Contents

Section 95 Disregard for money, goods or services obtained
Section 96 Dispensations relating to vouchers or credit-tokens
Section 96A Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits