[F1SCHEDULE 3BAMOUNT TO BE ALLOWED IN RESPECT OF TRAVELLING COSTS

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

9.  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.]