# Income Tax (Earnings and Pensions) Act 2003, Section 337: Travel in performance of duties


(1) A deduction from earnings is allowed for travel expenses if—
(a) the employee is obliged to incur and pay them as holder of the employment, and
(b) the expenses are necessarily incurred on travelling in the performance of the duties of the employment.
(2) This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/337 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-337
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.