[235A Journeys made by members of local authorities etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[235A  Journeys made by members of local authorities etc]

[(1)     Subject to subsections (2) and (3), a qualifying journey made by a member of a relevant authority is to be treated as business travel for the purposes of this Chapter if a qualifying payment is made by the authority—

(a)     to the member for expenses related to the member's use for the journey of a vehicle to which this Chapter applies, or

(b)     to another member of the authority for carrying the member as a passenger on the journey

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