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 86
Transport vouchers under pre-26th March 1982 arrangements
Section 86 exempts certain transport vouchers from the vouchers and credit-tokens tax charge where they are provided under long-standing arrangements that were already in place before 26 March 1982.
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.