370 Travel costs and expenses where duties performed abroad: employee's travel
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Travel costs and expenses where duties performed abroad

370  Travel costs and expenses where duties performed abroad: employee's travel

(1)     A deduction is allowed from earnings which are [relevant taxable earnings] if—

(a)     the earnings include an amount in respect of—

(i)     the provision of travel facilities for a journey made by the employee, or

(ii)     the reimbursement of expenses incurred by the employee on such a journey, and

(b)     the circumstances fall within Case A, B or C.

(2)     The deduction is equal to the included amount.

(3)

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