Section 84 | Meaning of “non-cash voucher”

(1)In this Chapter “non-cash voucher” means—

(a)a voucher, stamp or similar document or token which is capable of being exchanged for money, goods or services,

(ab)a childcare voucher,^F1

(b)a transport voucher, or

(c)a cheque voucher,

but does not include a cash voucher.

(2)For the purposes of subsection (1)(a) it does not matter whether the document or token is capable of being exchanged—

(a)singly or together with other vouchers, stamps, documents or tokens;

(b)immediately or only after a time.

(2A)In this Chapter “childcare voucher” means a voucher, stamp or similar document or token intended to enable a person to obtain the provision of care for a child (whether or not in exchange for it).^F2

(3)In this Chapter “transport voucher” means a ticket, pass or other document or token intended to enable a person to obtain passenger transport services (whether or not in exchange for it).

(4)In this Chapter “cheque voucher” means a cheque—

(a)provided for an employee, and

(b)intended for use by the employee wholly or mainly for payment for—

(i)particular goods or services, or

(ii)goods or services of one or more particular classes;

and, in relation to a cheque voucher, references to a voucher being exchanged for goods or services are to be read accordingly.