Section 82 — Income Tax (Earnings and Pensions) Act 2003: Non-cash vouchers to which this Chapter applies

Non-cash vouchers to which this Chapter applies 82 1 This Chapter applies to a non-cash voucher provided for an employee by reason of the employment which is received by the employee.

2 A non-cash voucher provided for an employee by the employer is to be regarded as provided by reason of the employment unless—

a the employer is an individual, and b the provision is made in the normal course of the employer’s domestic, family or personal relationships.

3 A non-cash voucher provided for an employee and appropriated to the employee—

a by attaching it to a card held for the employee, or b in any other way, is to be treated for the purposes of this Chapter as having been received by the employee at the time when it is appropriated.