305 Offshore oil and gas workers: mainland transfers
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Offshore oil and gas workers

305  Offshore oil and gas workers: mainland transfers

(1)     No liability to income tax arises in respect of—

(a)     the provision for an employee who has a permanent workplace at an offshore installation of—

(i)     transfer transport,

(ii)     related accommodation and subsistence, or

(iii)     local transport, or

(b)     the payment or reimbursement of reasonable

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