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

Section 91 | Provision for, or use by, member of employee’s family

From legislation.gov.uk

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.

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