Chapter 3 – Exemptions: other transport, travel and subsistence (ss 237-249)

Contents

Section 237 – Parking provision and expenses [ITEPA 2003 s 237] Section commentary
Section 237A – Vehicle-battery charging [ITEPA 2003 s 237A] Section commentary
Section 238 – Modest private use of heavy goods vehicles [ITEPA 2003 s 238] Section commentary
Section 239 – Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles [ITEPA 2003 s 239] Section commentary
Section 240 – Incidental overnight expenses and benefits [ITEPA 2003 s 240] Section commentary
Section 241 – Incidental overnight expenses and benefits: overall exemption limit [ITEPA 2003 s 241] Section commentary
Section 241A – Travel by unpaid directors of not-for-profit companies [ITEPA 2003 s 141A] Section commentary
Section 241B – Travel where directorship held as part of trade or profession [ITEPA 2003 s 241B] Section commentary
Section 242 – Works transport services [ITEPA 2003 s 242] Section commentary
Section 243 – Support for public bus services [ITEPA 2003 s 243] Section commentary
Section 244 – Cycles and cyclist’s safety equipment [ITEPA 2003 s 244] Section commentary
Section 245 – Travelling and subsistence during public transport strikes [ITEPA 2003 s 245] Section commentary
Section 246 – Transport between work and home for disabled employees: general [ITEPA 2003 s 246] Section commentary
Section 247 – Provision of cars for disabled employees [ITEPA 2003 s 247] Section commentary
Section 248 – Transport home: late night working and failure of car-sharing arrangements [ITEPA 2003 s 248] Section commentary
Section 248A – Emergency vehicles [ITEPA 2003 s 248A] Section commentary
Section 249 – Interpretation of this Chapter [ITEPA 2003 s 249] Section commentary

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