Related Commentary  Related HMRC Manuals

269(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 or a credit-token if or to the extent that the voucher or token is used by the employee or a member of the employee's family for obtaining–

(a)goods or services in connection with a taxable car or van or an exempt heavy goods vehicle, or

(b)money which is spent on such goods or services.

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