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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefit of non-cash voucher treated as earnings

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Section 87 Benefit of non-cash voucher treated as earnings
Section 87A Benefit of non-cash voucher treated as earnings: optional remuneration arrangements
Section 88 Year in which earnings treated as received
Section 89 Reduction for meal vouchers

Benefit of non-cash voucher treated as earnings
Reduction for meal vouchers

Section 89 | Reduction for meal vouchers

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed