Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
241AF1Travel by unpaid directors of not-for-profit companies
1
No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or reimbursing travel expenses in respect of which conditions A to C are met.
2
Condition A is that—
a
the employee is obliged to incur the expenses as holder of the employment, and
b
the expenses are attributable to the employee’s necessary attendance at any place in the performance of the duties of the employment.
3
Condition B is that the employment is employment as a director of a not-for-profit company.
4
Condition C is that the employment is one from which the employee receives no employment income other than sums to which Chapter 3 of Part 3 applies (expenses payments).
5
In this section—
a
“director” has the same meaning as in the benefits code (see section 67), and
b
“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.