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

F15

A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(1) of ITEPA 2003 to the extent that the voucher is used to obtain anything the direct provision of which would fall within any of the following provisions of that Act—

a

section 246 (transport between work and home for disabled employees: general);

b

section 247 (provision of cars for disabled employees);

c

section 248 (transport home: late night working and failure of car-sharing arrangements)F2;

F3d

section 320C (recommended medical treatment).