338Travel for necessary attendanceU.K.
(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 attributable to the employee’s necessary attendance at any place in the performance of the duties of the employment.
(2)Subsection (1) does not apply to the expenses of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.
(3)In this section “ordinary commuting” means travel between—
(a)the employee’s home and a permanent workplace, or
(b)a place that is not a workplace and a permanent workplace.
(4)Subsection (1) does not apply to the expenses of private travel or travel between any two places that is for practical purposes substantially private travel.
(5)In subsection (4) “private travel” means travel between—
(a)the employee’s home and a place that is not a workplace, or
(b)two places neither of which is a workplace.
(6)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).