{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-80",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-80.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/80",
  "kind": "section",
  "number": "80",
  "heading": "Vouchers where payment of sums exempt from tax",
  "text": "This Chapter does not apply to a cash voucher if it is—\n(a) a document intended to enable a person to obtain payment of a sum which would not have constituted employment income if paid to the person directly, or\n(b) a savings certificate where the accumulated interest payable in respect of it is exempt from tax (or would be so exempt if certain conditions were met).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/80",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}