63 Power to exempt use of vouchers or tokens to obtain exempt benefits
Finance Act 2006 (2006 c 25) | Legislation

Vouchers and tokens

63  Power to exempt use of vouchers or tokens to obtain exempt benefits

In Chapter 4 of Part 3 of ITEPA 2003 (taxable benefits: vouchers and credit-tokens), after section 96 insert—

“96A Power to exempt use of non-cash vouchers
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