Paragraph 5 F1
United Kingdom
A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(1) of ITEPA 2003 to the extent that the voucher is used to obtain anything the direct provision of which would fall within any of the following provisions of that Act—
section 246 (transport between work and home for disabled employees: general);
section 247 (provision of cars for disabled employees);
section 248 (transport home: late night working and failure of car-sharing arrangements)F2;
section 320C (recommended medical treatment).
Annotations
Textual amendments
- F1
Sch. 3 Pt. 05 paras. 5 6 substituted for (10.12.2003) by The Social Security (Contributions) (Amendment No. 7) Regulations 2003 (S.I. 2003/2958), regs. 1(1), 5(2)
- F2
Sch. 3 Pt. V para. 5 substituted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(a)
- F3
Sch. 3 Pt. V para. 5(d) inserted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(b)
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.