266 Exemption of non-cash vouchers for exempt benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 6
Exemptions: Non-Cash Vouchers and Credit-Tokens

General exemptions: use for exempt benefits

266  Exemption of non-cash vouchers for exempt benefits

(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

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