Income Tax (Earnings and Pensions) Act 2003

91Provision for, or use by, member of employee’s familyU.K.
This section has no associated Explanatory Notes

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.