# Income Tax (Earnings and Pensions) Act 2003, Section 80: Vouchers where payment of sums exempt from tax


This Chapter does not apply to a cash voucher if it is—
(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
(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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/80 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.