Section 90 — Income Tax (Earnings and Pensions) Act 2003: Credit-tokens to which this Chapter applies

Credit-tokens to which this Chapter applies 90 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.