10 Exemption for expenses related to travel
Finance Act 2019 (2019 c 1) | Legislation

10  Exemption for expenses related to travel

(1)     Section 289A of ITEPA 2003 (exemption for paid or reimbursed expenses) is amended as follows.

(2)     After subsection (2) insert—

“(2A)     No liability to income tax arises in respect of an amount paid or reimbursed by a person (“the payer”) to an employee (whether or not an employee of the payer) for expenses in the course of qualifying travel if—

(a)     the amount has been calculated and paid or reimbursed in accordance with regulations made by the Commissioners for Her Majesty's Revenue and Customs,

(b)

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