Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 4Taxable benefits: vouchers and credit-tokens
Credit-tokens: introduction
90Credit-tokens to which this Chapter applies
1
This Chapter applies to a credit-token provided for an employee by reason of the employment which is used by the employee to obtain money, goods or services.
2
A credit-token provided for an employee by the employer is to be regarded as provided by reason of the employment unless—
a
the employer is an individual, and
b
the provision is made in the normal course of the employer’s domestic, family or personal relationships.