Section 10ZB — Social Security Contributions and Benefits Act 1992: Non-cash vouchers provided by third parties.

Non-cash vouchers provided by third parties. 10ZB 1 In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.

2 Where—

a a non-cash voucher is received by any person from employment which is lower-paid employment as a minister of religion , and b the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher if that employment were not lower-paid employment as a minister of religion , sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were not lower-paid employment as a minister of religion .

3 In this section “ non-cash voucher ” has the same meaning as in section 84 of ITEPA 2003 .