Paragraph 3 I1
Northern Ireland
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. 6 para. 3 in operation at 20.11.2006, see reg. 1(1)
Notes on Schedule 6
Modifications
- C1
Sch. 6 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(3)