- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2014)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2014.
There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001.
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For the purposes of this paragraph—
(a)“[F1travel expenses ]” means—
(i)amounts necessarily expended on travelling in the performance of the duties of the office or employment; or
(ii)other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of ordinary commuting or private travel (within the meaning of [F2section 338 of ITEPA 2003 (travel for necessary attendance)];
[F3(b)section 339 of ITEPA 2003 (meaning of “workplace” and “permanent workplace”) shall apply as it applies for the purposes of section 338 of that Act]
(c)expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and
(d)for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—
(i)one is a 51 per cent subsidiary of the other; or
(ii)both are 51 per cent subsidiaries of a third company
within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).
Textual Amendments
F1Words in Sch. 3 Pt. 8 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(i)
F2Words in Sch. 3 Pt. 8 para. 3(a)(ii) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(iii)
F3Sch. 3 Pt. 8 para. 3(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(iv)
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