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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Non-cash voucher: exceptions

  • Section 85 Non-cash voucher made available to public generally
  • Section 86 Transport vouchers under pre-26th March 1982 arrangements
  1. Non-cash voucher: exceptions
  2. Transport vouchers under pre-26th March 1982 arrangements

Section 86 | Transport vouchers under pre-26th March 1982 arrangements F1F2

From legislation.gov.uk

(1)This Chapter does not apply to a transport voucher provided for an employee of a passenger transport undertaking under arrangements in operation on 25th March 1982 which meet the condition in subsection (2).

(2)The condition is that the arrangements are intended to enable the employee or a member of the employee’s family to obtain passenger transport services provided by—

(a)the employer,

(b)a subsidiary of the employer,

(c)a body corporate of which the employer is a subsidiary, or

(d)another passenger transport undertaking.

(3)In this section—

Notes

  1. F1

    Words in s. 86(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(g)

  2. F2

    Word in s. 86(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(g)

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