The Social Security (Contributions) Regulations 2001

[F1 5.   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— U.K.

(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 ;

[F3 (d) section 320C (recommended medical treatment).]]]

Textual Amendments

F1 Sch. 3 Pt. 05 paras. 5 6 substituted for (10.12.2003) by The Social Security (Contributions) (Amendment No. 7) Regulations 2003 (S.I. 2003/2958), regs. 1(1), 5(2)

F2 Sch. 3 Pt. V para. 5 substituted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(a)

F3 Sch. 3 Pt. V para. 5(d) inserted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(b)