In the National Minimum Wage Act 1998, in section 44 (voluntary workers), after subsection (1) there is inserted—
“(1A)For the purposes of subsection (1)(a) above, expenses which—
(a)are incurred in order to enable the worker to perform his duties,
(b)are reasonably so incurred, and
(c)are not accommodation expenses,
are to be regarded as actually incurred in the performance of his duties.”