Related Commentary  Related HMRC Manuals

305(1)  No liability to income tax arises in respect of–

(a)the provision for an employee who has a permanent workplace at an offshore installation of–

(i)transfer transport,

(ii)related accommodation and subsistence, or

(iii)local transport, or

(b)the payment or reimbursement of reasonable expenses incurred by such an employee on such transport or accommodation and subsistence.

305(2)  Subsection (1)(a)(ii) only applies if the related accommodation and subsistence is provided at reasonable cost.

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