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Changes over time for: Section 86


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 86 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.

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 [1159 of and Schedule 6 to] the Companies Act [2006].
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