EIM32191 - Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: meaning of "defined by reference to an area"
Section 339(8) ITEPA 2003
The condition that the employee바카라 사이트檚 duties are defined by reference to a particular area means more than that they spend all or most of their time working in a particular location. That may be a matter of personal choice, or the employer바카라 사이트檚 clients may happen to be concentrated in a particular area. That, on its own, is not enough to satisfy the test.
There must be evidence that the employee바카라 사이트檚 duties are actually defined by reference to aparticular area. That evidence might be found in the employee바카라 사이트檚 contract of employment, or terms and conditions of service, or letter of engagement. Or the employer may have a specific area of responsibility (for example, a police authority), so that the employee바카라 사이트檚 duties may be said to be defined by the employer바카라 사이트檚 area.
Unless you can show that the employee바카라 사이트檚 duties are in fact 바카라 사이트渄efined by reference to바카라 사이트� a particular area, the test is not satisfied even if, as a matter of fact, the employee does happen to spend most of his or her time working in or around a particular place.