SE16000 - Vouchers and credit-tokens: table of contents

Sections 141, 142, 143 and 144 ICTA 1988

If you have a case involving vouchers or credit-tokens and you are unsure where to start go first to SE16030. This has a description of points to consider and action to take in any case involving vouchers or credit tokens.

SE16010Why special rules are needed for vouchers and credit tokens
SE16020Outline of the special rules; page 1
SE16025Outline of the special rules; page 2
SE16030Action description
SE16040What is a non-cash voucher?
SE16045Non-cash voucher; when does Schedule E charge arise?
SE16050Cheque vouchers
SE16060Transport vouchers
SE16070Transport vouchers; exemption for employees of passenger transport undertakings
SE16075Transport vouchers; exemption for former British Rail employees
SE16080Meaning of 'relation'
SE16090Meaning of credit-token
SE16100Exclusions from the scope of the non-cash voucher and credit token legislation
SE16110Cash vouchers
SE16120Meaning of 'received by or appropriated to' an employee
SE16130Meaning of 'by reason of the employment'
SE16140Amount and year of charge
SE16150Expenses incurred in providing a voucher or credit token
SE16160Apportionment where two or more employees involved
SE16170Deductions
SE16180Dispensations
SE16210Meal vouchers
SE16220Raffles and lotteries

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