F1SCHEDULE 3BAMOUNT TO BE ALLOWED IN RESPECT OF TRAVELLING COSTS

Annotations:
Amendments (Textual)

Computation in cases where there is more than one relevant employmentF217A

For the purposes of the calculation required by paragraph 17, there shall be disregarded—

a

any pair of journeys between the same work place and his home where the first journey is from his work place to his home and the time which elapses between the start of the first journey and the conclusion of the second is not more than two hours; and

b

any journey in respect of which—

i

the travelling costs are borne wholly or in part by the relevant employer; or

ii

the relevant employer provides transport for any part of the journey for the use of the relevant person.