197AB.-Support for public transport bus services.

(1) There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of financial or other support for a public transport road service used by employees of one or more employers for qualifying journeys.
(2) For this purpose-

"public transport road service" means a public passenger transport service provided by means of a road vehicle ; and
"qualifying journey", in relation to an employee, means [ the whole or part of ⁸⁸ ] a journey-

(a) between his home and workplace, or
(b) between one workplace and another,
in connection with the performance of the duties of the employment.

[(3) Except in the case of a local bus service, the exemption conferred by this section is subject to the condition that the terms on which the service is available to the employees mentioned in subsection (1) must not be more favourable than those available to other passengers.
(3A) The exemption conferred by this section is in every case subject to the condition that the service must be available generally to employees of the employer (or each employer) concerned ⁸⁹.]
(4) In this section-

"employment" includes an office and related expressions have a corresponding meaning; and
[ " local bus service " means a local service as defined by section 2 of the Transport Act 1985 ⁹⁰ ;]
"workplace" means a place at which the employee's attendance is necessary in the performance of the duties of the employment.⁹¹.]

[ (5) If under this section there is no charge to tax under section 154 ( or there would be no charge if the employee were in employment to which Chapter 2 of Part 5 applied), there is no charge to tax under section 141 (non-cash vouchers) in respect of a voucher evidencing the employee's entitlement to use the service ⁹² .]