EIM16080 - Vouchers and credit-tokens: meaning of relation
Section 74, 83 and 91(a) ITEPA 2003
Earnings can arise to an employee in respect of a voucher or credit token provided for a member of the employee바카라 사이트™s family, see EIM16020.
Section 721(4) ITEPA 2003 explains that members of a person바카라 사이트™s family means the employee바카라 사이트™s spouse, parent or child, the spouse of the employee바카라 사이트™s child and any dependant of the employee.