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.

• Any reference to a cash voucher being provided for an employee includes provision for a member of the employee's family
• Any reference to a cash voucher being received by an employee includes receipt by a member of the employee's family
• This ensures the tax charge on cash vouchers cannot be avoided by directing the voucher to a family member instead
• The definition of "member of the employee's family" is found in section 721(4) of the Act