Amendment of the Social Security (Contributions) Regulations 20015.
(1)
Amend Part 8 of Schedule 3(travelling, relocation and other expenses and allowances of the employment) as follows.
(2)
In the heading of paragraph 4C6, and in sub-paragraph (2)(a) of that paragraph, after “spouse's” insert “, civil partner's”.
(3)
For the heading of paragraph 5 substitute—
“Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom”.
(4)
In paragraph 5(a) after “spouse” insert “, civil partner”.