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.
Commentary on Sections Glossary Part 3: Employment income: earnings and benefits etc. treated as earnings Section 73: Cash vouchers to which this Chapter applies