Income Tax (Earnings and Pensions) Act 2003

340Travel between group employmentsU.K.
This section has no associated Explanatory Notes

(1)A deduction from earnings from an employment is allowed for travel expenses if conditions A to D are met.

(2)Condition A is that the employee is obliged to incur and pay the expenses.

(3)Condition B is that the travel is for the purpose of performing duties of the employment at the destination.

(4)Condition C is that the employee has performed duties of another employment at the place of departure.

(5)Condition D is that the employments are with companies in the same group.

(6)In this section “group” means a company and its 51% subsidiaries.

(7)For the purposes of sections 353 and 354 (special rules for earnings with a foreign element), the expenses are treated as incurred in the performance of the duties to be performed at the destination.

(8)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).