144.-Supplementary provisions.

(1) If a person furnishes to the inspector a statement of the cases and circumstances in which non-cash vouchers [, credit-tokens or cash vouchers⁴⁸] are provided for any employees (whether his own or those of anyone else) and the inspector is satisfied that no additional tax is payable under section [141, 142 or 143⁴⁸] by reference to the vouchers or tokens mentioned in the statement, the inspector shall notify the person accordingly and nothing in those sections shall apply to the provision of those vouchers or tokens or their use⁴⁹.
(2) The inspector may, if in his opinion there is reason to do so, by notice served on the person to whom the notification under subsection (1) above was given, revoke the notification, either as from the date of its making or as from such later date as may be specified in the notice under this subsection; and all such income tax becomes chargeable, and all such returns are to be made by that person and by the employees in question, as would have been chargeable or would have had to be made in the first instance if the notification under subsection (1) above had never been given or, as the case may be, it had ceased to have effect on the specified date.
(3)
For the purposes of sections [141, 142 and 143⁵⁰] where a person incurs expense in or in connection with the provision [of⁵⁰] vouchers or credit-tokens for two or more employees as members of a group or class, the expense incurred in respect of any one of them shall be taken to be such part of that expense as is just and reasonable.
(4)
For the purposes of sections 141, 142 and 143 and this section-

(a) a non-cash voucher, cash voucher or credit-token provided for an employee by his employer shall be deemed to be provided for him by reason of his employment; and
(b) any reference to a non-cash voucher, cash voucher or credit-token being provided for or received by an employee includes a reference to it being provided for or received by a relation of his.

[ (4A) Section 142(1) has effect as if-

(a) use of a credit-token by a relation of an employee were use of the token by the employee, and
(b) money, goods or services obtained by a relation of an employee by use of a credit-token were money, goods or services obtained by the employee by the employee's use of the token ⁵¹ .]

(5)
In sections 141, 142, 143 and this section-

"cash voucher" has the meaning given by section 143(3);
"credit-token" has the meaning given by section 142(4);
"employee" means the holder of any office or employment the emoluments in respect of which fall to be assessed under Schedule E; and related expressions shall be construed accordingly;
"non-cash voucher" has the meaning given by section 141(7); and
"relation", with respect to an employee, means his spouse, parent or child, the spouse of his child and any dependant of that employee.