Income and Corporation Taxes Act 1988

Yn ddilys o 31/07/1998

4For the purposes of paragraph 2, subject to the following provisions of this Schedule—

  • permanent workplace” means a place which the employee regularly attends in the performance of the duties of the employment and which is not a temporary workplace; and

  • temporary workplace” means a place which the employee attends in the performance of the duties of the employment for the purpose of performing a task of limited duration or for some other temporary purpose.

Modifications etc. (not altering text)

C2Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3