{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-5B",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-5B.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/V/paragraph/5B",
  "kind": "paragraph",
  "number": "5B",
  "heading": null,
  "text": "A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(3) of ITEPA 2003 if the voucher can be used only to obtain anything the direct provision of which would fall within any of the following provisions of that Act—\n(a) section 245 (travelling and subsistence during public transport strikes);\n(b) section 261 (recreational benefits);\n(c) section 264 (annual parties and functions);\n(d) section 296 (armed forces' leave travel facilities);\n(e) section 317 (subsidised meals);\n(f) section 320A (eye tests and special corrective appliances).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 3 Pt. V para. 5B(f) added (14.8.2006) by The Social Security (Contributions) (Amendment No. 4) Regulations 2006 (S.I. 2006/2003), regs. 1, 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/V/paragraph/5B",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}