Related Commentary  Related HMRC Manuals

721(1)  In this Act–

cash voucher”  has the same meaning as in Chapter 4 of Part 3 (see section 75),

the Contributions and Benefits Act”  means SSCBA 1992 or SSCB(NI)A 1992;

credit-token”  has the same meaning as in Chapter 4 of Part 3 (see section 92),

foreign employer”  means an individual, partnership or body of persons resident outside, and not resident in, the United Kingdom,

non-cash voucher”  has the same meaning as in Chapter 4 of Part 3 (see section 84).

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