Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Section 80: Vouchers where payment of sums exempt from tax

311.This section derives from section 143(3) of ICTA which provides that certain vouchers are not included in cash vouchers. This section prevents the application of any provisions of this Chapter to such vouchers. In paragraph (a) of this section the words in section 143(3)(a) which say the sum intended to be obtained is “mentioned in the document” have been omitted as unnecessary since, if it is “intended to enable the person to obtain”, it must be mentioned in the document.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources