SCHEDULES

F1F1F2Schedule 12A Ordinary commuting and private travel

Annotations:
Amendments (Textual)
F1

Sch. 12A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 118, Sch. 8 Pt. 1 (with Sch. 7)

F2

Sch. 12A inserted (with effect in accordance with s. 61(3) of the amending Act) by Finance Act 1998 (c. 36), s. 61(2), Sch. 10

Depots and bases

C1C26

A place which the employee regularly attends in the performance of the duties of the employment—

a

which forms the base from which the duties of the employment are performed, or

b

is the place at which the tasks to be carried out in the performance of those duties are allocated,

is treated as a permanent, and not a temporary, workplace.