Related Commentary  Related CasesRelated HMRC Manuals

236(1)  In this Chapter–

business travel”  means travelling the expenses of which, if incurred and paid by the employee in question, would (if this Chapter did not apply) be deductible under sections 337 to 342;

mileage allowance payments”  has the meaning given by section 229(2);

passenger payments”  has the meaning given by section 233(3).

236(1A)  For journeys that are treated as business travel for the purposes of certain provisions of this Chapter, see section 235A (journeys made by members of local authorities etc).

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