[F110ZB 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 [F2employment 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 [F3if 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, [F4as if that employment were not an excluded employment] .
(3)In this section “non-cash voucher” has the same meaning as in [F5section 84 of ITEPA 2003] .]
Textual Amendments
F1Ss. 10ZA, 10ZB inserted (28.7.2000) by 2000 c. 19, s. 79(1)
F2Words in s. 10ZB(2)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 197(2) (with Sch. 7)
F3Words in s. 10ZB(2)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 197(3) (with Sch. 7)
F4Words in s. 10ZB(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 197(4) (with Sch. 7)
F5Words in s. 10ZB(3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 197(5) (with Sch. 7)