332 Meaning of “the deductibility provisions”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

332  Meaning of “the deductibility provisions”

For the purposes of this Part, “the deductibility provisions” means the following provisions (which refer to amounts or expenses that would be deductible if they were incurred and paid by an employee)—

the definition of “business travel” in section

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