Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 4 U.K. Taxable benefits: vouchers and credit-tokens

General supplementary provisions U.K.

F1 96 Dispensations relating to vouchers or credit-tokens U.K.

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Textual Amendments

F1 S. 96 omitted (with effect in accordance with s. 12(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 12(3) (with s. 12(6)(7))