SCHEDULES
F1F1F2Schedule 12A Ordinary commuting and private travel
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
The 24 month rule and fixed term appointments
C1C25
1
A place is not regarded as a temporary workplace if the employee’s attendance is in the course of a period of continuous work at that place—
a
lasting more than 24 months, or
b
comprising all or almost all of the period for which the employee is likely to hold the employment,
or if the employee’s attendance is at a time when it is reasonable to assume that it will be in the course of such a period.
2
A “period of continuous work" at a place means a period over which, looking at the whole period and considering all the duties of the employment, the duties of the employment fall to be performed to a significant extent at that place.
3
An actual or contemplated modification of the place at which the duties of the employment fall to be performed is disregarded for the purposes of this paragraph if it does not have, or would not have, any substantial effect on the employee’s journey, or expenses of travelling, to and from the place where the duties fall to be performed.
Sch. 12A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 118, Sch. 8 Pt. 1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)