693 Cash vouchers
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 4
PAYE: Special Types of Income

Income provided by means of vouchers and tokens

693  Cash vouchers

(1)     If a cash voucher to which Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) applies is received by an employee at any time, the employer is to be treated, for the purposes of PAYE regulations, as making at that time a payment of PAYE income of the employee of

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