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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 81
Version Superseded: 27/04/2017
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- 06/04/2003- Amendment
- 17/12/2014
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81Benefit of cash voucher treated as earningsU.K.
This section has no associated Explanatory Notes
(1)The cash equivalent of the benefit of a cash voucher to which this Chapter applies is to be treated as earnings from the employment for the tax year in which the voucher is received by the employee.
(2)The cash equivalent is the sum of money for which the voucher is capable of being exchanged.
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