OpenLegislation

Part V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

United Kingdom

  1. 1Paragraph 1
  2. 2Paragraph 2
  3. Paragraph
  4. 3Paragraph 3
  5. Paragraph
  6. 4Paragraph 4
  7. 5Paragraph 5
  8. 5AParagraph 5A
  9. 5BParagraph 5B
  10. 6Paragraph 6
  11. 6AMeal vouchers
  12. 6BInterpretation – qualifying childcare vouchers
  13. 7Qualifying childcare vouchers for eligible employees who joined a scheme before 6th April 2011
  14. 7AQualifying childcare vouchers for eligible employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 2011
  15. 8Paragraph 8
  16. 9Paragraph 9

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.