Related Commentary  Related HMRC Manuals

History

In the heading to s. 374 the words “, civil partner's” inserted by SI 2005/3229, reg. 148(3), with effect from 5 December 2005.


374(1)  This section applies if a person (“the employee” ) who is not domiciled in the United Kingdom–

(a)receives earnings from an employment for duties performed in the United Kingdom, and

(b)an amount is included in the earnings 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.

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