Chapter 3 – Exemptions: Other Transport, Travel and Subsistence (s. 237)
Contents:
- 237 Parking provision and expenses
- 237A Vehicle-battery charging
- 238 Modest private use of heavy goods vehicles
- 239 Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles
- 240 Incidental overnight expenses and benefits
- 241 Incidental overnight expenses and benefits: overall exemption limit
- 241A Travel by unpaid directors of not-for-profit companies
- 241B Travel where directorship held as part of trade or profession
- 242 Works transport services
- 243 Support for public bus services
- 244 Cycles and cyclist's safety equipment
- 245 Travelling and subsistence during public transport strikes
- 246 Transport between work and home for disabled employees: general
- 247 Provision of cars for disabled employees
- 248 Transport home: late night working and failure of car-sharing arrangements
- 248A Emergency vehicles
- 249 Interpretation of this Chapter