240 Incidental overnight expenses and benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

240  Incidental overnight expenses and benefits

(1)     No liability to income tax arises in respect of a sum if or to the extent that it is paid wholly and exclusively for the purpose of paying or reimbursing expenses which—

(a)     are incidental to the employee's absence from the place where the employee normally lives,

(b)     relate to a continuous period of such absence in relation to which the overnight stay conditions are met (a “qualifying period”), and

(c)     would not be deductible under Part 5 if the employee incurred

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