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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Non-cash voucher: exceptions

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Section 85 Non-cash voucher made available to public generally
Section 86 Transport vouchers under pre-26th March 1982 arrangements

Chapter 4 Taxable benefits: vouchers and credit-tokens
Crossheading Non-cash voucher: exceptions

Crossheading Non-cash voucher: exceptions

From legislation.gov.uk

Contents

Section 85 Non-cash voucher made available to public generally
Section 86 Transport vouchers under pre-26th March 1982 arrangements