Part 4Employment income: exemptions
Chapter 6Exemptions: non-cash vouchers and credit-tokens
General exemptions: use for exempt benefits
267Exemption of credit-tokens used for exempt benefits
1
No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a credit-token if or to the extent that the token is used to obtain anything the direct provision of which—
a
would fall within one of the provisions specified in subsection (2), or
b
would do so if the employee were not in excluded employment.
2
Those provisions are—
a
section 237(1) (parking provision),
b
section 245 (travelling and subsistence during public transport strikes),
c
section 246 (transport between home and work for disabled employees: general),
d
section 247 (provision of cars for disabled employees),
e
section 248 (transport home: late night working and failure of car-sharing arrangements), F1...
f
section 265 (third party entertainment).
i
section 320B (health screening and medical check-ups).