Version Superseded: 27/04/2017
Point in time view as at 17/12/2014. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 81 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.
(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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