81Benefit of cash voucher treated as earningsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)The cash equivalent of the benefit of a cash voucher to which this Chapter applies is to be treated as earnings from the employment for the tax year in which the voucher is received by the employee.
(2)The cash equivalent is the sum of money for which the voucher is capable of being exchanged.