- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A deduction is allowed from earnings which are taxable earnings under section 15 or 21 (earnings for year when employee resident and ordinarily resident in UK) if—
(a)the earnings include an amount in respect of—
(i)the provision of travel facilities for a journey made by the employee, or
(ii)the reimbursement of expenses incurred by the employee on such a journey, and
(b)the circumstances fall within Case A, B or C.
(2)The deduction is equal to the included amount.
(3)Case A is where—
(a)the employee is absent from the United Kingdom wholly and exclusively for the purpose of performing the duties of one or more employments,
(b)the duties concerned can only be performed outside the United Kingdom, and
(c)the journey is—
(i)a journey from a place outside the United Kingdom where such duties are performed to a place in the United Kingdom, or
(ii)a return journey following such a journey.
(4)Case B is where—
(a)the duties of the employment are performed partly outside the United Kingdom,
(b)those duties are not performed on a vessel,
(c)the journey is between a place in the United Kingdom and a place outside the United Kingdom where duties of the employment are performed,
(d)the duties performed outside the United Kingdom can only be performed there, and
(e)the journey is made wholly and exclusively for the purpose of performing them or returning after performing them.
(5)Case C is where—
(a)the duties of the employment are performed partly outside the United Kingdom,
(b)those duties are performed on a vessel,
(c)the journey is between a place in the United Kingdom and a place outside the United Kingdom where duties of the employment are performed,
(d)the duties performed outside the United Kingdom can only be performed there, and
(e)the journey is made wholly and exclusively for the purpose of performing those duties, or those duties and other duties of the employment, or returning after performing them.
The Whole Act 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?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act 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?
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?
The 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?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: