Statute
Section 91 — Income Tax (Earnings and Pensions) Act 2003: Provision for, or use by, member of employee’s family
Text of the provision Official document
Provision for, or use by, member of employee’s family 91 For the purposes of this Chapter—
a any reference to a credit-token being provided for an employee includes a reference to it being provided for a member of the employee’s family, and b use of a credit-token by a member of an employee’s family is to be treated as use of the token by the employee.
Official source: legislation.gov.uk
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