Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 4 U.K. Taxable benefits: vouchers and credit-tokens

Cash vouchers: introduction U.K.

74 Provision for, or receipt by, member of employee’s family U.K.

For the purposes of this Chapter any reference to a cash voucher being provided for or received by an employee includes a reference to it being provided for or received by a member of the employee’s family.