F1SCHEDULE 3BAMOUNT TO BE ALLOWED IN RESPECT OF TRAVELLING COSTS

Annotations:

Computation in cases where there is more than one work place but only one relevant employment9

There shall be calculated, or if that is impracticable, estimated—

a

the straight-line distances between the relevant person’s home and each work place; and

b

the straight-line distances between each of the relevant person’s work places, other than those between which he does not ordinarily travel.