62 Travelling expenses etc.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsections (5) and (5A) of section 168 of the Taxes Act 1988 (meaning of business travel), for paragraph (c) there shall be substituted, in each case, the following paragraph—
“(c)“business travel”, in relation to any employee, means any travelling the expenses of which, if incurred out of the emoluments of his employment, would be deductible under section 198;”.
(5)This section has effect for the year 1998-99 and subsequent years of assessment.
Textual Amendments
F1S. 62(1)-(3) repealed (31.7.1998 with effect for the year 1998-1999 and subsequent years of assessment) by 1998 c. 36, s. 165, Sch. 27 Pt. III(10) note