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The Social Security (Contributions) Regulations 2001
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[F1[F2Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom]U.K.
5. So much of an employed earner’s earnings as equals the aggregate amount of the deductions—
(a)permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a non-domiciled employee or the employee’s spouse[F3, civil partner] or child where duties are performed in the United Kingdom ); or
(b)which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.]
[F4This paragraph is subject to paragraph 1A.]
Textual Amendments
F1Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)
F2Sch. 3 Pt. VIII para. 5 heading substituted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(3)
F3Words in Sch. 3 Pt. VIII para. 5(a) inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(4)
F4Words in Sch. 3 Pt. VIII para. 5 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)
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