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Income Tax (Earnings and Pensions) Act 2003

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Income Tax (Earnings and Pensions) Act 2003, Section 86 is up to date with all changes known to be in force on or before 12 December 2024. 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. Help about Changes to Legislation

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86Transport vouchers under pre-26th March 1982 arrangementsU.K.
This section has no associated Explanatory Notes

(1)This Chapter does not apply to a transport voucher provided for an employee of a passenger transport undertaking under arrangements in operation on 25th March 1982 which meet the condition in subsection (2).

(2)The condition is that the arrangements are intended to enable the employee or a member of the employee’s family to obtain passenger transport services provided by—

(a)the employer,

(b)a subsidiary of the employer,

(c)a body corporate of which the employer is a subsidiary, or

(d)another passenger transport undertaking.

(3)In this section—

  • passenger transport undertaking” means an undertaking whose business consists wholly or mainly in the carriage of passengers or a subsidiary of such an undertaking, and

  • subsidiary” means a wholly-owned subsidiary within the meaning of section [F11159 of and Schedule 6 to] the Companies Act [F22006].

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