Related Commentary  Related HMRC Manuals


In the heading to s. 371 the words “, civil partner's” inserted by SI 2005/3229, reg. 146(3), with effect from 5 December 2005.

371(1)  A deduction is allowed from earnings which are relevant taxable earnings if–

(a)the earnings include an amount in respect of–

(i)the provision of travel facilities for a journey made by the employee's spouse, civil partner or child, or

(ii)the reimbursement of expenses incurred by the employee on such a journey, and

(b)conditions A to C are met.

371(2)  The deduction is equal to the included amount.

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