269 Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle

269  Exemption where benefits or money obtained in connection with taxable car or van or exempt heavy goods vehicle

(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—

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