# Income and Corporation Taxes Act 1988, Paragraph 7

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

(1) An employee is treated as having a permanent workplace consisting of an area if the following conditions are met.
(2) The conditions are that—
(a) the duties of the employment are defined by reference to an area (whether or not they also require attendance at places outside the area),
(b) in the performance of the duties of the employment the employee attends different places within the area,
(c) none of the places he attends in the performance of the duties of the employment is a permanent workplace, and
(d) applying paragraphs 4 and 5 to the area as if it were a place, the area meets the conditions for being a permanent workplace.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/12A/paragraph/7 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.