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Part 3U.K.Employment income: earnings and benefits etc. treated as earnings

Chapter 4U.K.Taxable benefits: vouchers and credit-tokens

Benefit of non-cash voucher treated as earningsU.K.

89Reduction for meal vouchersU.K.

(1)This section applies where—

(a)the non-cash voucher is a meal voucher,

(b)it is provided for an employee for use on a working day, and

(c)meal vouchers are made available to all employees (if any) employed by the same employer in lower-paid employment within the meaning of Chapter 11 of this Part (see section 217).

(2)The total of the cash equivalents of the benefit of any meal vouchers so provided is to be reduced by 15p for each working day for which the vouchers are provided.

(3)In this section—

(4)Section 83 (references to provision for an employee include provision for a member of the employee’s family) does not apply to subsection (1)(b).