Income Tax (Earnings and Pensions) Act 2003 section 83

Provision for, or receipt by, member of employee's family

Section 83 extends the non-cash voucher rules so that they apply not only to vouchers provided to or received by the employee, but also to vouchers provided to or received by a member of the employee's family.

• The section applies to all non-cash voucher provisions within this chapter of the Act
• Any reference to a non-cash voucher being provided for an employee includes provision for a member of the employee's family
• Any reference to a non-cash voucher being received by an employee includes receipt by a member of the employee's family
• The effect is that the tax charge on non-cash vouchers cannot be avoided by directing the voucher to a family member instead of the employee