Part 3

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

Taxable benefits: vouchers and credit-tokens

Non-cash vouchers: introduction

Non-cash vouchers to which this Chapter applies
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1
This Chapter applies to a non-cash voucher provided for an employee by reason of the employment which is received by the employee.
2
A non-cash voucher provided for an employee by the employer is to be regarded as provided by reason of the employment unless—
a
the employer is an individual, and
b
the provision is made in the normal course of the employer’s domestic, family or personal relationships.
3
A non-cash voucher provided for an employee and appropriated to the employee—
a
by attaching it to a card held for the employee, or
b
in any other way,
is to be treated for the purposes of this Chapter as having been received by the employee at the time when it is appropriated.