Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Section 82 is up to date with all changes known to be in force on or before 09 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.
(1)This Chapter applies to a non-cash voucher provided for an employee by reason of the employment which is received by the employee.
(2)A non-cash voucher provided for an employee by the employer is to be regarded as provided by reason of the employment unless—
(a)the employer is an individual, and
(b)the provision is made in the normal course of the employer’s domestic, family or personal relationships.
(3)A non-cash voucher provided for an employee and appropriated to the employee—
(a)by attaching it to a card held for the employee, or
(b)in any other way,
is to be treated for the purposes of this Chapter as having been received by the employee at the time when it is appropriated.
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