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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 3 Exemptions: other transport, travel and subsistence

  • Section 237 Parking provision and expenses
  • Section 237A Vehicle-battery charging
  • Section 238 Modest private use of heavy goods vehicles
  • Section 239 Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles
  • Section 240 Incidental overnight expenses and benefits
  • Section 241 Incidental overnight expenses and benefits: overall exemption limit
  • Section 241A Travel by unpaid directors of not-for-profit companies
  • Section 241B Travel where directorship held as part of trade or profession
  • Section 242 Works transport services
  • Section 243 Support for public bus services
  • Section 244 Cycles and cyclist’s safety equipment
  • Section 245 Travelling and subsistence during public transport strikes
  • Section 246 Transport between work and home for disabled employees: general
  • Section 247 Provision of cars for disabled employees
  • Section 248 Transport home: late night working and failure of car-sharing arrangements
  • Section 248A Emergency vehicles
  • Section 249 Interpretation of this Chapter
  1. Part 4 Employment income: exemptions
  2. Chapter 3 Exemptions: other transport, travel and subsistence

Chapter 3 Exemptions: other transport, travel and subsistence

From legislation.gov.uk

Contents

  1. Section 237 Parking provision and expenses
  2. Section 237A Vehicle-battery charging
  3. Section 238 Modest private use of heavy goods vehicles
  4. Section 239 Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles
  5. Section 240 Incidental overnight expenses and benefits
  6. Section 241 Incidental overnight expenses and benefits: overall exemption limit
  7. Section 241A Travel by unpaid directors of not-for-profit companies
  8. Section 241B Travel where directorship held as part of trade or profession
  9. Section 242 Works transport services
  10. Section 243 Support for public bus services
  11. Section 244 Cycles and cyclist’s safety equipment
  12. Section 245 Travelling and subsistence during public transport strikes
  13. Section 246 Transport between work and home for disabled employees: general
  14. Section 247 Provision of cars for disabled employees
  15. Section 248 Transport home: late night working and failure of car-sharing arrangements
  16. Section 248A Emergency vehicles
  17. Section 249 Interpretation of this Chapter
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