Income Tax (Earnings and Pensions) Act 2003

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18(1)For the purpose of applying sections 82 to 89 (non-cash vouchers) in relation to times before 6th April 2003, Chapter 4 of Part 3 applies with the following modification.U.K.

(2)In section 89(1)(c) (reduction for meal vouchers) substitute “ an employment which is not an employment within the meaning of section 167(1)(b) of ICTA ” for “lower-paid employment within the meaning of Chapter 11 of this Part (see section 217)”.