{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-340A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-340A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/340A",
  "kind": "section",
  "number": "340A",
  "heading": "Travel between linked employments",
  "text": "(1) A deduction from earnings from an employment is allowed for travel expenses if conditions A to E are met.\n(2) Condition A is that the employee is obliged to incur and pay the expenses.\n(3) Condition B is that the travel—\n(a) takes place within the United Kingdom, and\n(b) is for the purpose of performing duties of the employment at the destination.\n(4) Condition C is that the employee has performed duties of another employment at the place of departure.\n(5) Condition D is that—\n(a) at least one of the employments is as a director of a company (“company X”), and\n(b) the other employment is also with a company (“company Y”) but not necessarily as a director of it.\n(6) Condition E is that the employee was appointed as a director of company X because company Y, or a company in the same group as company Y, has a shareholding or other financial interest in company X.\n(7) This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).\n(8) In this section—\n“director” has the same meaning as in the benefits code (see section 67), and\n“group” means a company and its 51% subsidiaries.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 340A inserted (with effect in accordance with art. 4 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/340A",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}