Regulation 7

(1)

Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.

(2)

In paragraph 6B, after sub-paragraph (b) insert—

“(ba)
“eligible employee” has the meaning given in section 270AA of ITEPA 2003^f1;”.

(3)

In paragraph 7—

(a)

in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and

(b)

in sub-paragraph (1), before the first use of “employee” insert “eligible”.

(4)

In paragraph 7A—

(a)

in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and

(b)

in sub-paragraph (1), before the first use of “employee” insert “eligible”.

Annotations

f1: Section 270AA was inserted by section 63(4) of the Childcare Payments Act 2014 (c. 28).