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[F1SCHEDULE 3BAMOUNT TO BE ALLOWED IN RESPECT OF TRAVELLING COSTS

Relevant employments in respect of which no amount is to be allowed

23.  The condition is that the relevant employer bears any part of the travelling costs arising from the relevant person travelling between his home and his work place or between his work place and his home in connection with that employment, and for the purposes of this paragraph he does not bear any part of that cost where he does no more than—

(a)make a payment to the relevant person which would fail to be taken into account in determining the amount of the relevant person’s net income;

(b)make a loan to the relevant person;

(c)pay to the relevant person an increased amount of remuneration,

to enable the relevant person to meet those costs himself.]