374 Non-domiciled employee's spouse's[, civil partner's] or child's travel costs and expenses where duties performed in UK
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

374  Non-domiciled employee's spouse's[, civil partner's] or child'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 of—

(i)     the provision of travel facilities for a journey made by the employee's spouse[, civil partner] or child, or

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

(2)

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