[F16. A non-cash voucher to the extent that no liability to income tax arises by virtue of any of the following sections of ITEPA 2003—U.K.
(a)section 270 (exemption for small gifts of vouchers and tokens from third parties);
(b)section 305 (offshore oil and gas workers: mainland transfers);
(c)section 321 (suggestion awards);
(d)section 323 (long service awards);
[F2(da)section 323A (trivial benefits provided by employers)]
(e)section 324 (small gifts from third parties).]
Textual Amendments
F1Sch. 3 Pt. 05 paras. 5 6 substituted for (10.12.2003) by The Social Security (Contributions) (Amendment No. 7) Regulations 2003 (S.I. 2003/2958), regs. 1(1), 5(2)
F2Sch. 3 Pt. V para. 6(da) inserted (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 5