(1)Where travel or subsistence is provided or the costs of travel or subsistence are paid or reimbursed, section 255 does not apply except to the extent that the travel meets condition A or B or the subsistence meets condition B.
(2)Condition A is that, on the assumptions in subsection (4), mileage allowance relief under Chapter 2 of this Part would be available for the travel if no mileage allowance payments had been made.
(3)Condition B is that, on those assumptions, the expenses of the travel or subsistence would be deductible under Part 5.
(4)The assumptions are—
(a)that the employee undertook the training as one of the duties of the employment, and
(b)that the employee incurred and paid the expenses.
(5)In this section—
“mileage allowance payments” has the meaning given by section 229(2), and
“subsistence” includes food, drink and temporary living accommodation.