SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

5

A non-cash voucher which is not chargeable to tax under Schedule E by virtue of the following provisions of the Taxes Act—

a

section 197 (leave travel facilities for members of the armed forces);

b

section 197AA (works bus services) F1;

c

section 197AC (cycles and safety equipment) F2; or

d

section 197G (sporting and recreational facilities) F3.