Income Tax (Earnings and Pensions) Act 2003 s 91

s 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.