SE16050 - Vouchers and credit-tokens: cheque vouchers

Section 141(7) ICTA 1988

For a description of the points to consider in a case involving a voucher or credit-token see SE16030.

The term “cheque voucher” covers any cheque provided for an employee and intended for use by the employee wholly or mainly for payment for particular goods or services.

For the amount chargeable as an emolument see SE16140.