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Income Tax (Earnings and Pensions) Act 2003

Section 84: Meaning of “non-cash voucher”

318.This section defines “non-cash voucher” for the purposes of this Chapter. It derives from section 141(7) of ICTA.

319.Subsection (1) sets out the definition in terms of three types of voucher, but excludes a cash voucher.

320.Subsection (2) further clarifies what is a non-cash voucher for the purposes of this Chapter.

321.Subsection (3) defines “transport voucher”. The definition of a “transport voucher” reflects the fact that it may only have to be shown, rather than exchanged, to obtain services.

322.Subsection (4) defines “cheque voucher” as a cheque intended for use in payment for goods and services. It describes a particular type of cheque which is limited in its purpose. The distinction is made between that and non-cash vouchers to prevent any argument that the type of voucher which required completion of the amount, and perhaps a signature as well, did not fall within the definition of non-cash voucher. That definition of non-cash voucher is extended by the definition of cheque voucher to include such deviations from the norm.

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