the earnings include an amount treated as earnings under section F387(1) or 87A(1) (amount in respect of benefit of non-cash voucher treated as earnings),

the voucher is exchanged for goods or services (whether in the tax year or a later year), and

had the employee incurred and paid the cost of the goods or services in the tax year, the whole or part of the amount paid would have been deductible from the earnings under Chapter 2 or 5 of this Part.

the amount treated as earnings, and

the amount that would have been so deductible.

the earnings include an amount treated as earnings under section F494(1) or 94A(1) (amount in respect of benefit of credit-token treated as earnings), and

had the employee incurred and paid the cost of the goods or services obtained by using the token, the whole or part of the amount paid would have been deductible from the earnings under Chapter 2 or 5 of this Part.

the amount treated as earnings, and

the amount that would have been so deductible.

the earnings include an amount treated as earnings under Chapter 5 of Part 3 (taxable benefits: living accommodation), and

had the employee incurred and paid an amount equal to that amount for the accommodation in the tax year, the whole or part of the amount paid would have been deductible under Chapter 2 or 5 of this Part.

the earnings include an amount treated as earnings under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of a benefit, F6...

the cost of the benefit was determined under section 204 or 206, and

had the employee incurred and paid the cost of the benefit, the whole or part of the amount paid would have been deductible under Chapter 2 or 5 of this Part.