95 Disregard for money, goods or services obtained
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

General supplementary provisions

95  Disregard for money, goods or services obtained

(1)     This section applies if the cash equivalent of the benefit of a cash voucher, a non-cash voucher or a credit-token [or the relevant amount in respect of a cash voucher, a non-cash voucher or a credit-token]—

(a)     is

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