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Changes over time for: Section 245


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 245 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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245Travelling and subsistence during public transport strikesU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts a public transport service normally used by an employee.
(2)They are—
(a)the provision for the employee of overnight accommodation at or near the employee’s permanent workplace,
(b)a payment to the employee in respect of expenses incurred by the employee in connection with such accommodation,
(c)the provision for the employee of transport for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, and
(d)a payment to the employee in respect of expenses incurred on such transport.
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