Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 78: Voucher made available to public generally
307.This section excepts a cash voucher from the application of this Chapter where the voucher is made available to the public generally and the employee (or family member) does not get it on preferential terms.
308.This exception is a minor change to the law. See Change 18 in Annex 1.