# Income Tax (Earnings and Pensions) Act 2003, Section 91: Provision for, or use by, member of employee’s family


For the purposes of this Chapter—
(a) any reference to a credit-token being provided for an employee includes a reference to it being provided for a member of the employee’s family, and
(b) use of a credit-token by a member of an employee’s family is to be treated as use of the token by the employee.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/91 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.