Regulation 3
In regulation 1(2) (interpretation), in the definition of “business travel”, at the end insert “and includes journeys which are treated as business travel by section 235A of ITEPA 2003f1 (journeys made by members of local authorities etc).”.
Annotations
Footnotes
- f1
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Section 235A of ITEPA 2003 was inserted by section 29 of the Finance Act (No.2) 2015 (c. 33).