Yn ddilys o 28/07/2000
[F1200F Section 200E: exclusion of expenditure not directly related to training.U.K.
(1)Section 200E shall not apply in the case of any expenditure to the extent that it is incurred in paying or reimbursing the cost of any facilities or other benefits provided or made available to the employee for either or both of the following purposes, that is to say—
(a)enabling the employee to enjoy the facilities or benefits for entertainment or recreational purposes;
(b)rewarding the employee for the performance of the duties of his office or employment under the employer, or for the manner in which he has performed them.
(2)Section 200E shall not apply in the case of any expenditure incurred in paying or reimbursing any expenses of travelling or subsistence, except to the extent that those expenses would be deductible under section 198 if the employee—
(a)undertook the education or training in question in the performance of the duties of—
(i)his office or employment under the employer, or
(ii)where the employee no longer holds an office or employment under the employer, the last office or employment that he did hold under the employer; and
(b)incurred those expenses out of the emoluments of that office or employment.
(3)Section 200E shall not apply in the case of any expenditure incurred in paying or reimbursing the cost of providing the employee with, or with the use of, any asset except where—
(a)the asset is provided or made available for use only in the course of the education or training;
(b)the asset is provided or made available for use in the course of the education or training and in the performance of the duties of the employee’s office or employment but not to any significant extent for any other use;
(c)the asset consists in training materials provided in the course of the education or training; or
(d)the asset consists in something made by the employee in the course of the education or training or incorporated into something so made.
(4)In subsection (1) above the reference to enjoying facilities or benefits for entertainment or recreational purposes includes a reference to enjoying them in the course of any leisure activity.
(5)In this section—
“subsistence” includes food and drink and temporary living accommodation; and
“training materials” means stationery, books or other written material, audio or video tapes, compact disks or floppy disks.]
Textual Amendments
F1Ss. 200E-200H, 200J inserted (with application in accordance with s. 58(3) of the amending Act) by Finance Act 2000 (c. 17), s. 58(1)