Income Tax (Earnings and Pensions) Act 2003

93Credit-token made available to public generallyU.K.
This section has no associated Explanatory Notes

This Chapter does not apply to a credit-token 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.