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The Social Security (Contributions) Regulations 2001

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Changes over time for: Paragraph 5A

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Changes to legislation:

The Social Security (Contributions) Regulations 2001, Paragraph 5A is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

[F15A.  A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(2) of ITEPA 2003 if the voucher evidences entitlement to use anything the direct provision of which would fall within any of the following provisions of that Act—U.K.

(a)section 242 (works transport services);

(b)section 243 (support for public bus services);

(c)section 244 (cycles and cyclist’s safety equipment);

[F2(d)section 319 (mobile telephones).]]

Textual Amendments

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