Related Commentary  Related HMRC Manuals

241(1)  Section 240(1) and (2) does not apply if the exemption provisions total in respect of the qualifying period in question exceeds the permitted amount.

241(2)  In this section “the exemption provisions total” , in respect of a period, means the aggregate of–

(a)the amounts that would be exempted under section 240(1) and (2) in respect of the period, apart from this section, and

(b)the amounts that would be exempted under section 268 (exemption of vouchers and tokens for incidental overnight expenses) in respect of the period, apart from the condition in section 268(5).

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