# Income and Corporation Taxes Act 1988, Paragraph 2: Business travel

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

“Business travel” means travelling the expenses of which, if incurred and defrayed by the employee in question out of the emoluments of his employment, would (in the absence of sections 197AD to 197AF) be deductible under section 198(1) (general relief for necessary expenses).

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