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

374  [Non-resident or qualifying new resident] employee's spouse's[, civil partner's] or child'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 845B of that Act)]—

(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

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