Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 4

Taxable benefits: vouchers and credit-tokens

Cash vouchers: exceptions

Voucher made available to public generally
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This Chapter does not apply to a cash voucher if—
a
it is of a kind made available to the public generally, and
b
it is provided to the employee or a member of the employee’s family on no more favourable terms than to the public generally.