Paragraph 6 F1

United Kingdom

A non-cash voucher to the extent that no liability to income tax arises by virtue of any of the following sections of ITEPA 2003—

(a)

section 270 (exemption for small gifts of vouchers and tokens from third parties);

(b)

section 305 (offshore oil and gas workers: mainland transfers);

(c)

section 321 (suggestion awards);

(d)

section 323 (long service awards);

(F2da)

section 323A (trivial benefits provided by employers)

(e)

section 324 (small gifts from third parties).

Annotations

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. 6(da) inserted (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 5

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.