267 Exemption of credit-tokens used for exempt benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

267  Exemption of credit-tokens used 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 credit-token if or to the extent that the

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