{
  "url": "https://openlegislation.uk/enactment-of-extra-statutory-concessions-order-2014/article-3",
  "json_url": "https://openlegislation.uk/enactment-of-extra-statutory-concessions-order-2014/article-3.json",
  "legislation": "uksi/2014/211",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2014",
  "legislation_url": "https://openlegislation.uk/enactment-of-extra-statutory-concessions-order-2014",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Exemption or deduction for travel expenses",
  "text": "In section 72(3) of ITEPA 2003, after “section 340 (travel between group employments);” insert “section 340A (travel between linked employments);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/211/article/3",
    "retrieved_at": "2026-10-29T00:27:58.624244+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}