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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Cash vouchers: introduction

  • Section 73 Cash vouchers to which this Chapter applies
  • Section 74 Provision for, or receipt by, member of employee’s family
  1. Cash vouchers: introduction
  2. Provision for, or receipt by, member of employee’s family

Section 74 | Provision for, or receipt by, member of employee’s family

From legislation.gov.uk

For the purposes of this Chapter any reference to a cash voucher being provided for or received by an employee includes a reference to it being provided for or received by a member of the employee’s family.

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