341 Travel at start or finish of overseas employment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

341  Travel at start or finish of overseas employment

(1)     A deduction from earnings from an employment is allowed for starting travel expenses and finishing travel expenses if conditions A to C are met.

(2)     Condition A is that the duties of the employment are performed wholly outside the United Kingdom.

(3)     Condition B is that the employee is [UK resident].

(4)

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