# Income Tax (Earnings and Pensions) Act 2003, Section 77: Apportionment of cost of provision of voucher


If a person incurs expense in or in connection with the provision of vouchers, stamps or similar documents for two or more employees as members of a group or class, the expense incurred in respect of one of them is to be such part of that expense as is just and reasonable.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/77 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.