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Income Tax (Earnings and Pensions) Act 2003

Section 268: Exemption of vouchers and tokens for incidental overnight expenses

1093.This section exempts from charge by virtue of Chapter 4 of Part 3 both non-cash vouchers and credit-tokens used to meet “incidental overnight expenses”. It derives mainly from sections 141(6C) and 142(3C) of ICTA.

1094.Subsection (1) sets out the terms of the exemption where the voucher or token is used to obtain goods, services or money.

1095.Subsections (2) to (5) set out the conditions to be satisfied.

1096.Subsection (6) provides definitions of terms used in the section by cross-reference to the exemption in sections 240 (incidental overnight expenses and benefits) and 241 (incidental overnight expenses and benefits: overall exemption limit) for equivalent direct provision.

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