Related Commentary  Related HMRC Manuals

84(1)  In this Chapter

non-cash voucher”  means–

(a)a voucher, stamp or similar document or token which is capable of being exchanged for money, goods or services,

(ab)a childcare voucher,

(b)a transport voucher, or

(c)a cheque voucher,

but does not include a cash voucher.

84(2)  For the purposes of subsection (1)(a) it does not matter whether the document or token is capable of being exchanged–

(a)singly or together with other vouchers, stamps, documents or tokens;

(b)immediately or only after a time.

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