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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Credit-tokens: introduction

  • Section 90 Credit-tokens to which this Chapter applies
  • Section 91 Provision for, or use by, member of employee’s family
  1. Credit-tokens: introduction
  2. Credit-tokens to which this Chapter applies

Section 90 | Credit-tokens to which this Chapter applies

From legislation.gov.uk

(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.

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