28(1)Section 371 (travel costs and expenses where duties performed abroad: spouse's travel etc) is amended as follows.U.K.
(2)In subsection (1), for the words from “taxable” to “UK)” substitute “ relevant taxable earnings ”.
(3)After subsection (7) insert—
“(8)In this section “relevant taxable earnings” has the meaning given by section 370(6).”