# Income Tax (Earnings and Pensions) Act 2003, Section 83: Provision for, or receipt by, member of employee’s family


For the purposes of this Chapter any reference to a non-cash voucher being provided for or received by an employee includes a reference to it being provided for or received by a member of the employee’s family.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/83 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.