Commentary on Sections Glossary Part 3: Employment income: earnings and benefits etc. treated as earnings Section 73: Cash vouchers to which this Chapter applies
291.This section sets out the cash vouchers to which this Chapter applies. It derives from section 143(1) of ICTA.
292.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.
293.Subsection (3) determines the time of receipt for a cash voucher appropriated to the employee. This is particularly relevant for the operation of PAYE.