373 Non-domiciled employee's travel costs and expenses where duties performed in UK
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Travel costs and expenses of non-domiciled employees where duties performed in UK

373  Non-domiciled employee's travel costs and expenses where duties performed in UK

(1)     This section applies if a person (“the employee”) who is not domiciled in the United Kingdom—

(a)     receives earnings from an employment for duties performed in the United Kingdom, and

(b)     an amount is included in the earnings in respect

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