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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Exemptions for particular non-cash vouchers and credit-tokens

  • Section 268 Exemption of vouchers and tokens for incidental overnight expenses
  • Section 269 Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle
  • Section 270 Exemption for small gifts of vouchers and tokens from third parties
  • Section 270A Limited exemption for qualifying childcare vouchers
  • Section 270AA Meaning of “eligible employee”
  • Section 270B Meaning of “relevant earnings amount” and “required time”
  1. Chapter 6 Exemptions: non-cash vouchers and credit-tokens
  2. Crossheading Exemptions for particular non-cash vouchers and credit-tokens

Crossheading Exemptions for particular non-cash vouchers and credit-tokens

From legislation.gov.uk

Contents

  1. Section 268 Exemption of vouchers and tokens for incidental overnight expenses
  2. Section 269 Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle
  3. Section 270 Exemption for small gifts of vouchers and tokens from third parties
  4. Section 270A Limited exemption for qualifying childcare vouchers
  5. Section 270AA Meaning of “eligible employee”
  6. Section 270B Meaning of “relevant earnings amount” and “required time”
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