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Finance Act 1942
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- UK Public General Acts
- 1942 c. 21
- PART III
- Section 26
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26Expenses of employees, etc., in travelling to and from their work.
(1)If it is shown in the case of a person assessed to income tax under Schedule E in respect of any office or employment (not being a weekly wage-earner assessed in accordance with Rule 2 of the Rules applicable to Cases I and II of Schedule D) that his place of work or his residence has changed through circumstances connected with the present war, and that in consequence he is obliged to incur and defray out of the emoluments of the office or employment additional expense in travelling between his residence and his work, the additional expense so incurred and defrayed shall be allowed as a deduction from emoluments in computing the amount of the assessment, so, however, that not more than ten pounds shall be so allowed in the case of any person in any year.
(2)In this section the expression " emoluments " has the same meaning as in section forty-five of the Finance Act, 1927.
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