Statute
Section 74 — Income Tax (Earnings and Pensions) Act 2003: Provision for, or receipt by, member of employee’s family
Text of the provision Official document
Provision for, or receipt by, member of employee’s family 74 For the purposes of this Chapter any reference to a cash voucher being provided for or received by an employee includes a reference to it being provided for or received by a member of the employee’s family.
Official source: legislation.gov.uk
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