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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Travel expenses

  • Section 337 Travel in performance of duties
  • Section 338 Travel for necessary attendance
  • Section 339 Meaning of “workplace” and “permanent workplace”
  • Section 339A Travel for necessary attendance: employment intermediaries
  • Section 340 Travel between group employments
  • Section 340A Travel between linked employments
  • Section 341 Travel at start or finish of overseas employment
  • Section 342 Travel between employments where duties performed abroad
  1. Chapter 2 Deductions for employee’s expenses
  2. Crossheading Travel expenses

Crossheading Travel expenses

From legislation.gov.uk

Contents

  1. Section 337 Travel in performance of duties
  2. Section 338 Travel for necessary attendance
  3. Section 339 Meaning of “workplace” and “permanent workplace”
  4. Section 339A Travel for necessary attendance: employment intermediaries
  5. Section 340 Travel between group employments
  6. Section 340A Travel between linked employments
  7. Section 341 Travel at start or finish of overseas employment
  8. Section 342 Travel between employments where duties performed abroad
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