Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 80 is up to date with all changes known to be in force on or before 06 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.
This Chapter does not apply to a cash voucher if it is—
(a)a document intended to enable a person to obtain payment of a sum which would not have constituted employment income if paid to the person directly, or
(b)a savings certificate where the accumulated interest payable in respect of it is exempt from tax (or would be so exempt if certain conditions were met).
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