# The Council Tax Benefit (General) Regulations 1992, Paragraph 3

Extent: E+W+S

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.

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Source: https://www.legislation.gov.uk/uksi/1992/1814/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.