Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 82: Non-cash vouchers to which this Chapter applies
315.This section sets out the non-cash vouchers to which this Chapter applies. It derives from section 141 of ICTA.
316.If an employer who is an individual provides such a voucher for personal reasons, it is not regarded as provided by reason of the employment. The disregard of vouchers provided by an individual for personal reasons is a minor change to the law. See Change 18 in Annex 1.