Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 4

Taxable benefits: vouchers and credit-tokens

Credit-tokens: introduction

Provision for, or use by, member of employee’s family
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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.