Commentary on Sections Glossary Part 3: Employment income: earnings and benefits etc. treated as earnings Section 74: Provision for, or receipt by, member of employee’s family
294.This section extends provision for or receipt by the employee of a cash voucher to provision for or receipt by a member of the employee’s family. It derives from section 144(4) of ICTA.
295.“Members of the employee’s family” is defined in section 721(4) of this Act.