# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

(1) “Ordinary commuting” means travel between—
(a) the employee’s home, or
(b) a place that is not a workplace in relation to the employment,
and a place which is a permanent workplace in relation to the employment.
(2) “Private travel” means travel between—
(a) the employee’s home and a place that is not a workplace in relation to the employment, or
(b) between two places neither of which is a workplace in relation to the employment.
(3) In sub-paragraphs (1)(b) and (2) “workplace” means a place at which the employee’s attendance is necessary in the performance of the duties of the employment.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/12A/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.