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Changes over time for: Section 10ZB


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 26/03/2015
Status:
Point in time view as at 10/04/2006. This version of this provision has been superseded.

Status
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Changes to legislation:
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 10ZB is up to date with all changes known to be in force on or before 04 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.

Changes to Legislation
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[10ZB Non-cash vouchers provided by third parties.N.I.
(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 which is an excluded employment for the purposes of the benefits code, 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 employment were not an excluded 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 not an excluded employment] .
(3)In this section “non-cash voucher” has the same meaning as in [section 84 of ITEPA 2003] .]
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