338 Travel for necessary attendance
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

338  Travel for necessary attendance

(1)     A deduction from earnings is allowed for travel expenses if—

(a)     the employee is obliged to incur and pay them as holder of the employment, and

(b)     the expenses are attributable to the employee's necessary attendance at any place

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