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Income Tax (Earnings and Pensions) Act 2003

Section 90: Credit-tokens to which this Chapter applies

339.This section sets out the credit-tokens to which this Chapter applies similarly to the provisions in section 73 of this Act for cash vouchers and in section 82 of this Act for non-cash vouchers. It derives from section 142(1) of ICTA.

340.Where an employer who is an individual gives such a credit-token for personal reasons, it is not regarded as provided by reason of the employment.

341.The disregard of credit-tokens provided by an individual for personal reasons is a minor change to the law. See Change 18 in Annex 1.

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