Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Section 282 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.
(1)Benefits and expenses are excluded from section 281 (travelling and subsistence) if or to the extent that an amount is deductible in respect of the cost of the benefits or of the expenses under any of the following provisions.
(2)They are—
(a)section 341 (travel at start or finish of overseas employment),
(b)section 342 (travel between employments where duties performed abroad), and
(c)Chapter 5 of Part 5 except section 376 (deductions for earnings representing benefits or reimbursed expenses in respect of certain foreign travel).
(3)If an amount is so deductible in respect of part only of the cost of a benefit, the part of the benefit excluded by this section is to be determined on a just and reasonable basis.
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