245Travelling and subsistence during public transport strikesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts a public transport service normally used by an employee.
(2)They are—
(a)the provision for the employee of overnight accommodation at or near the employee’s permanent workplace,
(b)a payment to the employee in respect of expenses incurred by the employee in connection with such accommodation,
(c)the provision for the employee of transport for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, and
(d)a payment to the employee in respect of expenses incurred on such transport.