Related Commentary  Related CasesRelated HMRC Manuals

339(1)  In this Part “workplace,”  in relation to an employment, means a place at which the employee's attendance is necessary in the performance of the duties of the employment.

339(2)  In this Part “permanent workplace,”  in relation to an employment, means a place which–

(a)the employee regularly attends in the performance of the duties of the employment, and

(b)is not a temporary workplace.

This is subject to subsections (4) and (8).

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