# The Social Security (Contributions) Regulations 2001, Paragraph 8


A non-cash voucher provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/V/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.