(1)In this Chapter “cash voucher” means a voucher, stamp or similar document capable of being exchanged for a sum of money which is—
(a)greater than,
(b)equal to, or
(c)not substantially less than,
the expense incurred by the person at whose cost the voucher, stamp or similar document is provided.
(2)For the purposes of subsection (1) it does not matter whether the document—
(a)is also capable of being exchanged for goods or services;
(b)is capable of being exchanged singly or together with other vouchers, stamps, or documents;
(c)is capable of being exchanged immediately or only after a time.
(3)Subsection (1) is subject to section 76 (sickness benefits-related voucher).