{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-92",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-92.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/92",
  "kind": "section",
  "number": "92",
  "heading": "Meaning of “credit-token”",
  "text": "(1) In this Chapter “credit-token” means a credit card, debit card or other card, a token, a document or other object given to a person by another person (“X”) who undertakes—\n(a) on the production of it, to supply money, goods or services on credit, or\n(b) if a third party (“Y”) supplies money, goods or services on its production, to pay Y for what is supplied.\n(2) A card, token, document or other object can be a credit-token even if—\n(a) some other action is required in addition to its production in order for the money, goods or services to be supplied;\n(b) X in paying Y may take a discount or commission.\n(3) For the purposes of this section—\n(a) the use of an object given by X to operate a machine provided by X is to be treated as its production to X, and\n(b) the use of an object given by X to operate a machine provided by Y is to be treated as its production to Y.\n(4) A “credit-token” does not include a cash voucher or a non-cash voucher.",
  "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/92",
    "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."
}