Modifications etc. (not altering text)
C1Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2
Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2
Valid from 28/07/2000
(1)In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.
(2)Where—
(a)a non-cash voucher is received by any person from employment to which Chapter II of Part V of the M1Income and Corporation Taxes Act 1988 does not apply, and
(b)the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher if that Chapter did apply to that employment,
sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were employment to which that Chapter applied.
(3)In this section “non-cash voucher” has the same meaning as in section 141 of the M2Income and Corporation Taxes Act 1988.]