Income Tax (Earnings and Pensions) Act 2003 section 282

Exclusion from section 281 of benefits and expenses where deduction allowed

Section 282 identifies certain travel and subsistence benefits and expenses that cannot benefit from the exemption under section 281, because the employee can instead claim a tax deduction for those costs under other provisions.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.