Section 371 — Income Tax (Earnings and Pensions) Act 2003: Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel

Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel 371 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’s spouse , civil partner or child, or ii the reimbursement of expenses incurred by the employee on such a journey, and b conditions A to C are met.

2 The deduction is equal to the included amount.

3 Condition A is that the employee is absent from the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.

4 Condition B is that the journey is between a place in the United Kingdom and a place outside the United Kingdom where such duties are performed.

5 Condition C is that the employee’s spouse , civil partner or child is—

a accompanying the employee at the beginning of the period of absence, b visiting the employee during that period, or c returning to a place in the United Kingdom after so accompanying or visiting the employee.

6 A deduction is not allowed under this section for more than two outward and two return journeys by the same person in a tax year.

7 In this section “ child ” includes a stepchild and an illegitimate child, but not a person who is 18 or over at the beginning of the outward journey.

8 In this section “ relevant taxable earnings ” has the meaning given by section 370(6).