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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.

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