{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-270",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-270.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/270",
  "kind": "section",
  "number": "270",
  "heading": "Exemption for small gifts of vouchers and tokens from third parties",
  "text": "(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 conditions A to C are met.\n(2) Condition A is that the voucher or token is provided as a gift.\n(3) Condition B is that it is only capable of being used to obtain goods.\n(4) Condition C is that it meets conditions A to C and E in section 324 (general exemption of small gifts from third parties).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/270",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}