[340A Travel between linked employments]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[340A  Travel between linked employments]

[(1)     A deduction from earnings from an employment is allowed for travel expenses if conditions A to E are met.

(2)     Condition A is that the employee is obliged to incur and pay the expenses.

(3)     Condition B is that the travel—

(a)     takes place

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