18(1)For the purpose of applying sections 82 to 89 (non-cash vouchers) in relation to times before 6th April 2003, Chapter 4 of Part 3 applies with the following modification.U.K.
(2)In section 89(1)(c) (reduction for meal vouchers) substitute “ an employment which is not an employment within the meaning of section 167(1)(b) of ICTA ” for “lower-paid employment within the meaning of Chapter 11 of this Part (see section 217)”.
19(1)This paragraph applies to a notification which, immediately before 6th April 2003, was in force under section 144(1) of ICTA (notice of nil liabilities in respect of vouchers or credit-tokens).U.K.
(2)The notification—
(a)is not affected by any repeals made by this Act, but
(b)continues in force as if it were a dispensation given under section 96 (dispensations relating to vouchers or credit-tokens),
and accordingly, where the notification is revoked under that section for any period before 6th April 2003, subsection (7) or (8) of that section extends to tax years before the tax year 2003-04.
20(1)This paragraph applies if—U.K.
(a)mileage allowance payments are made to an employee in respect of the use of a vehicle that is not a company vehicle, or
(b)mileage allowance relief is available in respect of the use by an employee of a vehicle.
(2)Any notification under section 144(1) of ICTA (notice of nil liability in respect of vouchers or credit-tokens) which—
(a)was in force immediately before 6th April 2002, and
(b)has effect as a dispensation under section 96 (dispensations relating to vouchers or credit-tokens),
does not apply in relation to cash vouchers, non-cash vouchers or credit-tokens provided in respect of expenses incurred in connection with the use of the vehicle by the employee for business travel.
(3)In this paragraph “business travel”, “company vehicle” and “mileage allowance payment” have the same meanings as in Chapter 2 of Part 4.