Part 3

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

Taxable benefits: vouchers and credit-tokens

Benefit of non-cash voucher treated as earnings

Reduction for meal vouchers
89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 89 repealed (with effect in accordance with Sch. 39 para. 50(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 50(1)