268 Exemption of vouchers and tokens for incidental overnight expenses
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Exemptions for particular non-cash vouchers and credit-tokens

268  Exemption of vouchers and tokens for incidental overnight expenses

(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 an employee to obtain goods, services

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