Statute
Section 85 — Income Tax (Earnings and Pensions) Act 2003: Non-cash voucher made available to public generally
Text of the provision Official document
Non-cash voucher made available to public generally 85 This Chapter does not apply to a non-cash voucher if—
a it is of a kind made available to the public generally, and b it is provided to the employee or a member of the employee’s family on no more favourable terms than to the public generally.
Official source: legislation.gov.uk
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