Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 4Taxable benefits: vouchers and credit-tokens
Credit-tokens: introduction
90Credit-tokens to which this Chapter applies
1
This Chapter applies to a credit-token provided for an employee by reason of the employment which is used by the employee to obtain money, goods or services.
2
A credit-token provided for an employee by the employer is to be regarded as provided by reason of the employment unless—
a
the employer is an individual, and
b
the provision is made in the normal course of the employer’s domestic, family or personal relationships.
91Provision for, or use by, member of employee’s family
For the purposes of this Chapter—
a
any reference to a credit-token being provided for an employee includes a reference to it being provided for a member of the employee’s family, and
b
use of a credit-token by a member of an employee’s family is to be treated as use of the token by the employee.