PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Foreign emoluments and earnings, pensions and certain travel facilities

197AB Support for public transport road services.
(1) There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of financial or other support for a public transport road service used by employees of one or more employers for qualifying journeys.
(2) For this purpose—
“public transport road service” means a public passenger transport service provided by means of a road vehicle; and
“qualifying journey”, in relation to an employee, means a journey—
(a) between his home and workplace, or
(b) between one workplace and another,
in connection with the performance of the duties of the employment.
(3) The exemption conferred by this section is subject to the following conditions—
(a) the terms on which the service is available to the employees referred to in subsection (1) above must not be more favourable than those available to other passengers;
(b) the service must be available generally to employees of the employer (or each employer) concerned.
(4) In this section—
“employment” includes an office and related expressions have a corresponding meaning; and
“workplace” means a place at which the employee’s attendance is necessary in the performance of the duties of the employment.
Ss. 197AA, 197AB inserted (with effect in accordance with s. 48(2) of the amending Act) by Finance Act 1999 (c. 16), s. 48(1)