84 Meaning of “non-cash voucher”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Meaning of “non-cash voucher”

84  Meaning of “non-cash voucher”

(1)     In this Chapter “non-cash voucher” means—

(a)     a voucher, stamp or similar document or token which is capable of being exchanged for money, goods or services,

[(ab)     a childcare voucher,]

(b)     a transport voucher, or

(c)     a cheque voucher,

but

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