{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-93",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-93.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/93",
  "kind": "section",
  "number": "93",
  "heading": "Credit-token made available to public generally",
  "text": "This Chapter does not apply to a credit-token if—\n(a) it is of a kind made available to the public generally, and\n(b) it is provided to the employee or a member of the employee’s family on no more favourable terms than to the public generally.",
  "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/93",
    "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."
}