Related Commentary  Related HMRC Manuals

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.

267(2)  Those provisions are–

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

(b)section 245 (travelling and subsistence during public transport strikes),

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