Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
241Incidental overnight expenses and benefits: overall exemption limit
1
Section 240(1) and (2) do not apply if the exemption provisions total in respect of the qualifying period in question exceeds the permitted amount.
2
In this section “the exemption provisions total”, in respect of a period, means the aggregate of—
a
the amounts that would be exempted under section 240(1) and (2) in respect of the period, apart from this section, and
b
the amounts that would be exempted under section 268 (exemption of vouchers and tokens for incidental overnight expenses) in respect of the period, apart from the condition in section 268(5).
3
In this section “the permitted amount”, in respect of a period, means the aggregate of the following amounts—
a
£5 for each night during the period spent wholly in the United Kingdom, and
b
£10 for each night during the period spent wholly or partly outside the United Kingdom.