Section 84 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “non-cash voucher”

Meaning of “non-cash voucher” 84 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 does not include a cash voucher.

2 For the purposes of subsection (1)(a) it does not matter whether the document or token is capable of being exchanged—

a singly or together with other vouchers, stamps, documents or tokens;

b immediately or only after a time. 2A In this Chapter “ childcare voucher ” means a voucher, stamp or similar document or token intended to enable a person to obtain the provision of care for a child (whether or not in exchange for it).

3 In this Chapter “ transport voucher ” means a ticket, pass or other document or token intended to enable a person to obtain passenger transport services (whether or not in exchange for it).

4 In this Chapter “ cheque voucher ” means a cheque—

a provided for an employee, and b intended for use by the employee wholly or mainly for payment for—

i particular goods or services, or ii goods or services of one or more particular classes; and, in relation to a cheque voucher, references to a voucher being exchanged for goods or services are to be read accordingly.