Related Commentary  Related CasesRelated HMRC Manuals

243(1)  No liability to income tax arises in respect of the provision of financial or other support for a public transport road service if–

(a)in the case of a local bus service, conditions A and B are met, or

(b)in any other case, conditions A to C are met.

243(2)  Condition A is that the service is used by employees of one or more employers for qualifying journeys.

243(3)  Condition B is that the service is available generally to employees of the employer (or each employer) concerned.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.