Statutory Instruments
2019 No. 358
Income Tax
The Income Tax (Approved Expenses) (Amendment) Regulations 2019
Made
25th February 2019
Laid before the House of Commons
26th February 2019
Coming into force
19th March 2019
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(2A)(a) and (8) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Regulations:
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Income Tax (Approved Expenses) (Amendment) Regulations 2019 and come into force on 19th March 2019.
(2) These Regulations have effect in relation to payments made in the tax year 2019-20 and subsequent tax years.
Amendment to the Income Tax (Approved Expenses) Regulations 2015
2. —(1) The Income Tax (Approved Expenses) Regulations 2015( 2 ) are amended as follows.
(2) After regulation 2 insert—
“ Expenses in the course of overseas travel
3. For the purposes of section 289A(2A)(a) of ITEPA 2003, an amount is calculated and paid or reimbursed in accordance with these regulations if it is paid or reimbursed to an employee in respect of expenses in the course of qualifying travel outside the United Kingdom and does not exceed the relevant rate or rates for such expenses published from time to time by the Commissioners for Her Majesty’s Revenue and Customs. ”
Melissa Tatton
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
25th February 2019
2003 c. 1 . Section 289A(2A)(a) and (8) was inserted by section 10 of the Finance Act 2019 (c. 1) .