Section 80 — Income Tax (Earnings and Pensions) Act 2003: Vouchers where payment of sums exempt from tax

Vouchers where payment of sums exempt from tax 80 This Chapter does not apply to a cash voucher if it is—

a a document intended to enable a person to obtain payment of a sum which would not have constituted employment income if paid to the person directly, or b a savings certificate where the accumulated interest payable in respect of it is exempt from tax (or would be so exempt if certain conditions were met).