Section 77 — Income Tax (Earnings and Pensions) Act 2003: Apportionment of cost of provision of voucher

Apportionment of cost of provision of voucher 77 If a person incurs expense in or in connection with the provision of vouchers, stamps or similar documents for two or more employees as members of a group or class, the expense incurred in respect of one of them is to be such part of that expense as is just and reasonable.