s 95 Disregard for money, goods or services obtained
(1) This section applies if the cash equivalent of the benefit of a cash voucher, a non-cash voucher or a credit-token or the relevant amount in respect of a cash voucher, a non-cash voucher or a credit-token — (a) is to be treated as earnings from an employee’s employment under this Chapter, ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Money, goods or services obtained— (a) by the employee or another person in exchange for the cash voucher or non-cash voucher, or (b) by the employee or a member of the employee’s family by use of the credit-token, are to be disregarded for the purposes of the Income Tax Acts. (3) But the goods or services are not to be disregarded for the purposes of applying sections 362 and 363 (deductions where non-cash voucher or credit-token provided). (3A) In the case of a childcare voucher, the reference in subsection (2)(a) to the services obtained in exchange for the voucher is to the provision of care for a child obtained by using it. (4) In the case of a transport voucher, the reference in subsection (2)(a) to the services obtained in exchange for the voucher is to the passenger transport services obtained by using it.