Crossheading Exemptions for particular non-cash vouchers and credit-tokens
From legislation.gov.uk
Contents
- 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”