Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 74
Provision for, or receipt by, member of employee's family
Section 74 extends the cash voucher rules so that they apply not only when a voucher is provided to or received by the employee, but also when it is provided to or received by a member of the employee's family.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.