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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 79

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Income Tax (Earnings and Pensions) Act 2003, Section 79 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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79Voucher issued under approved schemeU.K.
This adran has no associated Nodiadau Esboniadol

(1)This Chapter does not apply to a cash voucher received by an employee if—

(a)it is issued under a scheme, and

(b)at the time when it is received the scheme is a scheme approved by the Inland Revenue for the purposes of this section.

(2)The Inland Revenue must not approve a scheme for the purposes of this section unless they are satisfied that it is practicable for income tax in respect of all payments made in exchange for vouchers issued under the scheme to be deducted in accordance with PAYE regulations.

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