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Paragraph 28

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

(1)

Section 371 (travel costs and expenses where duties performed abroad: spouse's travel etc) is amended as follows.

(2)

In subsection (1), for the words from “taxable” to “UK)” substitute “ relevant taxable earnings ”.

(3)

After subsection (7) insert—

“(8)

In this section “relevant taxable earnings” has the meaning given by section 370(6).”