Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 4Taxable benefits: vouchers and credit-tokens
Non-cash voucher: exceptions
85Non-cash voucher made available to public generally
This Chapter does not apply to a non-cash voucher if—
a
it is of a kind made available to the public generally, and
b
it is provided to the employee or a member of the employee’s family on no more favourable terms than to the public generally.
86Transport vouchers under pre-26th March 1982 arrangements
1
This Chapter does not apply to a transport voucher provided for an employee of a passenger transport undertaking under arrangements in operation on 25th March 1982 which meet the condition in subsection (2).
2
The condition is that the arrangements are intended to enable the employee or a member of the employee’s family to obtain passenger transport services provided by—
a
the employer,
b
a subsidiary of the employer,
c
a body corporate of which the employer is a subsidiary, or
d
another passenger transport undertaking.
3
In this section—