# The Social Security (Contributions) Regulations 2001, Paragraph 2


A non-cash voucher which is not treated as general earnings from employment for the purposes of section 86 of ITEPA 2003 (transport vouchers under pre-26th March arrangements).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/V/paragraph/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.