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Income Tax (Earnings and Pensions) Act 2003

Section 77: Apportionment of cost of provision of voucher

305.This section provides a rule for apportionment of the expense incurred by the provider where vouchers are provided for two or more employees. It derives from section 144(3) of ICTA.

306.As in section 75 of this Act, this section makes explicit that the “voucher” provided at the expense of the person bearing the cost includes a “stamp or similar document”. See Note 15 in Annex 2.

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