Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 281: Travelling and subsistence
1145.This section brings together in one section the provisions relating to expenses and benefits connected with travelling and subsistence. It derives from paragraphs 12 (expenses), 21 (benefits) and 28 of Schedule 11A to ICTA.
1146.Subsection (1) identifies the types of benefit within the section. Subsection (1)(f) introduces a new label “education-linked living accommodation”. Subsection (1)(g) introduces a new label “the employee’s accommodation”. It also widens the scope of the exemption for travel to and from such accommodation. See Change 62 in Annex 1.
1147.Subsection (2) defines “education-linked living accommodation”.
1148.Subsection (3) defines “the employee’s accommodation”.
1149.Subsection (4) identifies the types of expenses within the section, by reference back to the description of the benefits covered.
1150.Subsection (5) identifies some exclusions from the exemptions provided by this section, by reference to circumstances described in subsequent sections.
1151.Subsection (6) defines “new duties”, “former area”, “new area”, “relevant child” and “subsistence”.