281 Travelling and subsistence
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

281  Travelling and subsistence

(1)     The following benefits are within this section—

(a)     subsistence and facilities for travel provided for the employee and members of the employee's family or household for temporary visits to the new area for purposes connected with the change of residence,

(b)     any other subsistence provided for the employee,

(c)     facilities provided for the employee for travel between the employee's former residence and—

(i)     the place where the employee's new duties are normally performed, or

(ii)     the new place where the duties of the employee's employment are normally performed, or

(iii)     temporary living accommodation of the employee,

(d)     where the employment change is within section 273(2)(b) or (c) (change of duties or place of performance), facilities provided for the employee for travel before the change between the employee's new residence and—

(i)     the place where the employee normally performs

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