Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 339: Meaning of “workplace” and “permanent workplace”
1460.This section defines the terms “workplace” and “permanent workplace”, which are used in the definitions of “ordinary commuting” and “private travel” in section 338.
1461.The section derives from paragraphs 2(3) and 4 to 7 of Schedule 12A to ICTA.