Income and Corporation Taxes Act 1988

Valid from 31/07/1998

Permanent and temporary workplaces U.K.

4 For the purposes of paragraph 2, subject to the following provisions of this Schedule—

• “permanent workplace” means a place which the employee regularly attends in the performance of the duties of the employment and which is not a temporary workplace; and

• “temporary workplace” means a place which the employee attends in the performance of the duties of the employment for the purpose of performing a task of limited duration or for some other temporary purpose.

Modifications etc. (not altering text)

C1 Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)

C2 Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3