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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- PART V
- CHAPTER V
- Section 203I
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Changes over time for: Section 203I
Version Superseded: 06/04/2003
Alternative versions:
- 03/05/1994- Amendment
- 31/07/1998- Amendment
- 31/07/1998
Point in time - 06/04/2003- Amendment
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Income and Corporation Taxes Act 1988, Section 203I is up to date with all changes known to be in force on or before 16 November 2024. 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.
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[F1203I PAYE: cash vouchers.U.K.
(1)Subject to subsection (2) below, where a cash voucher to which section 143(1) applies is received by an employee, the employer shall be treated, for the purposes of PAYE regulations, as making a payment of assessable income of the employee of an amount equal to the amount ascertained in accordance with section 143(1)(a).
(2)PAYE regulations may make provision for excluding from the scope of this section the provision of cash vouchers in such description of circumstances as may be specified in the regulations.
[F2(3)Subsection (2) of section 143 (time of receipt of voucher appropriated to employee) shall apply for the purposes of this section as it applies for the purposes of subsections (1) and (5) of that section.]]
Textual Amendments
F1S. 203I inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 130
F2S. 203I(3) inserted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 1998 (c. 36), s. 68(3) (with s. 68(5))
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