Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 90: Credit-tokens to which this Chapter applies
339.This section sets out the credit-tokens to which this Chapter applies similarly to the provisions in section 73 of this Act for cash vouchers and in section 82 of this Act for non-cash vouchers. It derives from section 142(1) of ICTA.
340.Where an employer who is an individual gives such a credit-token for personal reasons, it is not regarded as provided by reason of the employment.
341.The disregard of credit-tokens provided by an individual for personal reasons is a minor change to the law. See Change 18 in Annex 1.