Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 4Taxable benefits: vouchers and credit-tokens
Non-cash voucher: exceptions
85Non-cash voucher made available to public generally
This Chapter does not apply to a non-cash voucher if—
a
it is of a kind made available to the public generally, and
b
it is provided to the employee or a member of the employee’s family on no more favourable terms than to the public generally.