Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 249

 Help about opening options

Alternative versions:

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 249 is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

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.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?