Chapter 4 Taxable benefits: vouchers and credit-tokens

1. Cash vouchers: introduction
2. Meaning of “cash voucher”
3. Cash vouchers: exceptions
4. Benefit of cash voucher treated as earnings
5. Non-cash vouchers: introduction
6. Meaning of “non-cash voucher”
7. Non-cash voucher: exceptions
8. Benefit of non-cash voucher treated as earnings
9. Credit-tokens: introduction
10. Meaning of “credit-token”
11. Credit-tokens: exception
12. Benefit of credit-token treated as earnings
13. General supplementary provisions