242 Works transport services
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

242  Works transport services

(1)     No liability to income tax arises in respect of the provision for employees of a works transport service if—

(a)     the service is available generally to employees of the employer (or each employer) concerned,

(b)     the main use of the service is for qualifying journeys by those employees, and

(c)     the service—

(i)     is used only by the employees for whom it is provided or their children, or

(ii)     is substantially used only by those employees

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