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Paragraph 2

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

Any payment in respect of any expenses incurred by a relevant person who is—

(a)

engaged by a charitable or voluntary organisation, or

(b)

a volunteer,

if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 31(4) (notional income).