337Travel in performance of dutiesU.K.
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Nodiadau Esboniadol
(1)A deduction from earnings is allowed for travel expenses if—
(a)the employee is obliged to incur and pay them as holder of the employment, and
(b)the expenses are necessarily incurred on travelling in the performance of the duties of the employment.
(2)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).