Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Section 241 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Section 240(1) and (2) do not apply if the exemption provisions total in respect of the qualifying period in question exceeds the permitted amount.
(2)In this section “the exemption provisions total”, in respect of a period, means the aggregate of—
(a)the amounts that would be exempted under section 240(1) and (2) in respect of the period, apart from this section, and
(b)the amounts that would be exempted under section 268 (exemption of vouchers and tokens for incidental overnight expenses) in respect of the period, apart from the condition in section 268(5).
(3)In this section “the permitted amount”, in respect of a period, means the aggregate of the following amounts—
(a)£5 for each night during the period spent wholly in the United Kingdom, and
(b)£10 for each night during the period spent wholly or partly outside the United Kingdom.
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