373 [Non-resident or qualifying new resident] employee's travel costs and expenses where duties performed in UK
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Travel costs and expenses of [non-resident or qualifying new resident] employees where duties performed in UK

373  [Non-resident or qualifying new resident] employee's travel costs and expenses where duties performed in UK

(1)     This section applies if a person (“the employee”) who is [non-UK resident or a qualifying new resident for the purposes of Chapter 5C of Part 2 of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section

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