342 Travel between employments where duties performed abroad
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

342  Travel between employments where duties performed abroad

(1)     A deduction from earnings from an employment is allowed for travel expenses incurred by the employee if conditions A to F are met.

(2)     Condition A is that the travel is for the purpose of performing duties of the employment at the destination.

(3)     Condition

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