80Vouchers where payment of sums exempt from taxU.K.
This
adran has no associated
Nodiadau Esboniadol
This Chapter does not apply to a cash voucher if it is—
(a)a document intended to enable a person to obtain payment of a sum which would not have constituted employment income if paid to the person directly, or
(b)a savings certificate where the accumulated interest payable in respect of it is exempt from tax (or would be so exempt if certain conditions were met).