2In section 144 of the Taxes Act 1988 (supplementary provisions relating to vouchers and credit-tokens), after subsection (4) insert—
“(4A)Section 142(1) has effect as if—
(a)use of a credit-token by a relation of an employee were use of the token by the employee, and
(b)money, goods or services obtained by a relation of an employee by use of a credit-token were money, goods or services obtained by the employee by the employee’s use of the token.”.