Section 267 — Income Tax (Earnings and Pensions) Act 2003: Exemption of credit-tokens used for exempt benefits

Exemption of credit-tokens used for exempt benefits 267 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 lower-paid employment as a minister of religion .

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), ... f section 265 (third party entertainment). g section 319 (mobile telephones). , ... h section 320A (eye tests and special corrective appliances) ... i section 320B (health screening and medical check-ups) , and j section 320D (flu vaccinations).