Related Commentary  Related HMRC Manuals

92(1)  In this Chapter “credit-token”  means a credit card, debit card or other card, a token, a document or other object given to a person by another person (“X”) who undertakes–

(a)on the production of it, to supply money, goods or services on credit, or

(b)if a third party (“Y”) supplies money, goods or services on its production, to pay Y for what is supplied.

92(2)  A card, token, document or other object can be a credit-token even if–

(a)some other action is required in addition to its production in order for the money, goods or services to be supplied;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.