Related Commentary  

In this Chapter–

car”  and “van”  have the same meaning as in Chapter 3 of Part 6 (taxable benefits: cars, vans and related benefits) (see section 115), except that for the purposes of sections 246 and 247 (transport for the disabled) any adaptation of a car for the employee's special needs is to be disregarded,

ordinary commuting”  has the same meaning as in section 338 (travel for necessary attendance) (see subsection (3)),

qualifying journey,”  in relation to an employee, means the whole or part of a journey–

(a)between the employee's home and workplace,

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.