Travelling expenses—generalU.K.
3. A payment of, or a contribution towards, [travel expenses ] which the holder of an office or employment is obliged to incur and [pay as the holder of that office or employment [but this paragraph is subject to paragraph 1A]].
For the purposes of this paragraph—
[(za)“ordinary commuting” means travel between—
(i)the employee’s home and a permanent workplace; or
(ii)a place that is not a workplace and a permanent workplace;
(zb)“private travel” means travel between—
(i)the employee’s home and a place that is not a workplace; or
(ii)two places neither of which is a workplace;]
[(a)“travel expenses” means amounts necessarily expended on travelling in the performance of the duties of the office or employment or other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of—
(i)ordinary commuting;
(ii)travel between any two places that is for practical purposes substantially ordinary commuting;
(iii)travel between any two places that is for practical purposes substantially private travel; or
(iv)private travel.]
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and
(d)for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—
(i)one is a 51 per cent subsidiary of the other; or
(ii)both are 51 per cent subsidiaries of a third company
within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).