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Paragraph 3 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In the case of employment as an employed earner, any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment.

Annotations

Commencement

I1

Sch. 4 para. 3 in force at 1.4.1993, see reg. 1(b)