248 Transport home: late night working and failure of car-sharing arrangements
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

248  Transport home: late night working and failure of car-sharing arrangements

(1)     No liability to income tax arises in respect of the provision of transport or the payment or reimbursement of expenses incurred on transport if—

(a)     the transport is for a journey from the employee's workplace to the employee's home,

(b)     the late working conditions or the

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