Related Commentary  Related HMRC Manuals

266(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 non-cash voucher if or to the extent that the voucher is used to obtain anything the direct provision of which would fall within–

(a)section 237(1) (parking provision),

(b)section 246 (transport between home and work for disabled employees: general),

(c)section 247 (provision of cars for disabled employees),

(d)section 248 (transport home: late night working and failure of car-sharing arrangements),

(e)section 265 (third party entertainment), or

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