SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

Specific and distinct payments of, or towards, expenses actually incurred9

F11

For the avoidance of doubt, F4there shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.

F2This is subject to the following F5qualifications.

F62

Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A—

a

in excess of that permitted by the formula in paragraph (4) of that regulation; or

b

so far as it is paid pursuant to optional remuneration arrangements.

F33

Sub-paragraph (1) does not authorise the disregard of any amount which—

a

falls within paragraphs (12) or (13) of regulation 22; or

b

is paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).