Related Commentary  Related HMRC Manuals

248(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 car-sharing failure conditions are met, and

(c)the number of previous occasions in the tax year on which the provision of transport within this section or the payment or reimbursement of expenses within this section has occurred is lower than 60.

248(2)  The late working conditions are that–

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