Part 2Trading income

Chapter 5Trade profits: rules allowing deductions

Expenses connected with foreign trades

94Family expenses

(1)

In section 92(3)(c) “family expenses” means expenses of a journey made by the trader's spouse F1or civil partner or child if the journey—

(a)

is between a place in the United Kingdom and a place outside the United Kingdom where any of the trades is carried on, and

(b)

is made in order to accompany the trader at the beginning of the period of absence or to visit the trader during that period or to return after a journey made for either purpose.

(2)

But no more than two outward and two return journeys made by the same person in a tax year fall within subsection (1).

(3)

In this section “child” includes a stepchild but does not include a person who is aged 18 or over at the start of the outward journey.