# Income and Corporation Taxes Act 1988, Paragraph 4

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

For the purposes of paragraph 2, subject to the following provisions of this Schedule—
“permanent workplace” means a place which the employee regularly attends in the performance of the duties of the employment and which is not a temporary workplace; and
“temporary workplace” means a place which the employee attends in the performance of the duties of the employment for the purpose of performing a task of limited duration or for some other temporary purpose.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/12A/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.