Chapter 3 Exemptions: other transport, travel and subsistence

United Kingdom

1. 237Parking provision and expenses
2. 237AVehicle-battery charging
3. 238Modest private use of heavy goods vehicles
4. 239Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles
5. 240Incidental overnight expenses and benefits
6. 241Incidental overnight expenses and benefits: overall exemption limit
7. 241ATravel by unpaid directors of not-for-profit companies
8. 241BTravel where directorship held as part of trade or profession
9. 242Works transport services
10. 243Support for public bus services
11. 244Cycles and cyclist’s safety equipment
12. 245Travelling and subsistence during public transport strikes
13. 246Transport between work and home for disabled employees: general
14. 247Provision of cars for disabled employees
15. 248Transport home: late night working and failure of car-sharing arrangements
16. 248AEmergency vehicles
17. 249Interpretation of this Chapter