The Social Security (Contributions) Amendment (No. 4) Regulations 1993

o

a payment of, or contribution towards, expenses incurred by a person—

i

in staying in board and lodging near his place of work, or

ii

in travelling from his home to his place of work or from his place of work to his home other than by his usual method of transport,

where those expenses are incurred as the result of a disruption to public transport caused by a strike or other form of industrial action;

p

a payment of, or contribution towards, expenses incurred by a person in travelling from his place of work to his home by taxi, hired car or other form of hired transport where—

i

he has worked to 9p.m. or later at the request of his employer, and

ii

working to that time or later is neither a regular nor a frequent occurrence in that employment,

and for the purposes of this sub-paragraph, “a regular occurrence” means one that forms part of the normal pattern of his employment at the time the expense was incurred and “a frequent occurrence” means one that, at the time and in the year in which the expense is incurred, has already occurred more than 60 times;

q

a payment of, or contribution towards, expenses which, under subsection (3), (4) or (6) of section 193, or subsection (1) of section 194 of the Income and Corporation Taxes Act 19884 (travel expenses and foreign travel expenses where the duties of an office or employment are performed wholly or partly outside the United Kingdom), are deductible from the emoluments of the employment chargeable to tax under Schedule E.