6. A non-cash voucher which is not charged to tax under Schedule E by virtue of any of the following Inland Revenue Extra-Statutory Concessions as published at 1st September 2000—U.K.
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)A22 (long service awards);
(c)A57 (staff suggestion schemes);
(d)A58 (travelling and subsistence allowance when public transport disrupted);
(e)A59 (disabled persons’ home to work travel);
(f)A65 (workers on offshore oil and gas rigs or platforms; free transfers to or from mainland);
(g)A66 (employees’ journeys home: late night travel and breakdown in car sharing arrnagements);
(h)A70 (small gifts to employees by third parties and Christmas parties); and
(i)A74 (meals provided for employees).
Textual Amendments
F1Sch. 3 Pt. 05 para. 6(a) omitted (26.7.2001) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2001 (S.I. 2001/2412), regs. 1, 5(2)(a)