Section DD 4 — Income Tax Act 2007: Employment-related activities

DD 4 Employment-related activities Business travel expenditure (1) The limitation rule does not apply to a deduction for expenditure on food or drink consumed by a person while travelling in the course of business or for their employment duties. However, the limitation rule applies if— (a) the travel is mainly for the purpose of enjoying entertainment; or (b) the food or drink is consumed at a meal or function involving an existing or potential business contact as a guest; or (c) the food or drink is consumed at a celebration meal, party, reception, or other similar social function. Conference expenditure (2) The limitation rule does not apply to a deduction for expenditure on light refreshments at a conference or educational course or similar event, nor to food or drink consumed at such an event lasting for at least 4 consecutive hours, excluding meal times. However, the limitation rule applies if the event is mainly for the purpose of entertainment. Relocation expenses, employees' meals, and sustenance allowances (3) The limitation rule does not apply to a deduction for expenditure on— (a) an amount that is exempt income of an employee under sections CW 17B and CW 17C (which relate to relocation expenses, expenditure on overtime meals, and sustenance allowances): (b) a light meal consumed as part of the employee’s employment duties in an area of the person’s business premises that at the time is reserved for senior employees and their guests to use and is not open to all the person’s employees working in the premises. Defined in this Act: amount , business , business contacts , business premises , deduction , employee , exempt income , limitation rule , Compare: 2004 No 35 s DD 4 Section DD 4(3) heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 84(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section DD 4(3)(a): substituted (with effect on 1 April 2008), on 6 October 2009, by section 84(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section DD 4 list of defined terms amount : inserted (with effect on 1 April 2008), on 6 October 2009, by section 84(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).