Part 4

Employment income: exemptions
Chapter 3

Exemptions: other transport, travel and subsistence

Interpretation of this Chapter
249
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—
  1. between the employee’s home and workplace,
  2. 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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)