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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 249 is up to date with all changes known to be in force on or before 26 February 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.
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249Interpretation of this ChapterU.K.
This section has no associated Explanatory Notes
In this Chapter—
“car” and “van” have the same meaning as in Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits) (see section 115), except that for the purposes of sections 246 and 247 (transport for the disabled) any adaptation of a car for the employee’s special needs is to be disregarded,
“ordinary commuting” has the same meaning as in section 338 (travel for necessary attendance) (see subsection (3)),
“qualifying journey”, in relation to an employee, means the whole or part of a journey—
(a)between the employee’s home and workplace,
(b)between one workplace and another,
in connection with the performance of the duties of the employment, and
“workplace” and “permanent workplace” have the meaning given by section 339.
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