Statute
Section 337 — Income Tax (Earnings and Pensions) Act 2003: Travel in performance of duties
Text of the provision Official document
Travel in performance of duties 337 1 A deduction from earnings is allowed for travel expenses if—
a the employee is obliged to incur and pay them as holder of the employment, and b the expenses are necessarily incurred on travelling in the performance of the duties of the employment.
2 This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).
Official source: legislation.gov.uk
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