- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Section 373 is up to date with all changes known to be in force on or before 27 August 2024. 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.
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(1)This section applies if a person (“the employee”) who is not domiciled in the United Kingdom—
(a)receives earnings from an employment for duties performed in the United Kingdom, and
(b)an amount is included in the earnings in respect of—
(i)the provision of travel facilities for a journey made by the employee, or
(ii)the reimbursement of expenses incurred by the employee on such a journey.
(2)A deduction is allowed from earnings from the employment which are earnings charged on receipt if the journey meets conditions A and B.
(3)Condition A is that the journey ends on, or during the period of 5 years beginning with, a date that is a qualifying arrival date in relation to the employee (see section 375).
(4)Condition B is that the journey is made—
(a)from the country outside the United Kingdom in which the employee normally lives to a place in the United Kingdom in order to perform duties of the employment, or
(b)to that country from a place in the United Kingdom in order to return to that country after performing such duties.
(5)If the journey is wholly for a purpose specified in subsection (4), the deduction is equal to the included amount.
(6)If the journey is only partly for such a purpose, the deduction is equal to so much of the included amount as is properly attributable to that purpose.
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