[F1Travel by unpaid directors of not-for-profit companiesU.K.
3A.—(1) A payment of, or contribution towards, the expenses of the earner’s employment if or to the extent that payment or contribution is paid wholly and exclusively for the purposes of paying or reimbursing travel expenses in respect of which conditions A to C are met.
(2) Condition A is that —
(a)the earner is obliged to incur the expenses as holder of the employment, and
(b)the expenses are attributable to the earner’s necessary attendance at any place in the performance of the duties of the employment.
(3) Condition B is that the employment is employment as a director of a not-for-profit company.
(4) Condition C is that the employment is one from which the earner receives no earnings other than sums—
(a)paid to the earner in respect of expenses, and
(b)which are so paid by reason of the employment.
(5) In this paragraph—
(a)“director” has the same meaning as in the benefits code (see section 67 of ITEPA 2003), and
(b)“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.]
Textual Amendments
F1Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4