[289A Exemption for paid or reimbursed expenses]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 7A
Exemptions: Amounts Which Would Otherwise be Deductible]

[289A  Exemption for paid or reimbursed expenses]

[(1)     No liability to income tax arises by virtue of Chapter 3 of Part 3 (taxable benefits: expenses payments) in respect of an amount (“amount A”) paid or reimbursed by a person to an employee (whether or not an employee of the person) in respect of expenses if—

(a)     an amount equal to or exceeding amount A would (ignoring this section) be allowed as a deduction from the employee's earnings under Chapter 2 or 5 of Part 5 in respect of the expenses, and

(b)     the payment or reimbursement is not provided pursuant to relevant salary sacrifice arrangements.

(2)     No liability to income tax arises in respect of an amount paid or reimbursed by a person (“the payer”) to an employee (whether or not an employee of the payer) in respect of expenses if—

(a)     the amount has been calculated and paid or reimbursed in

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