# The Income Tax (Approved Expenses) Regulations 2015, Regulation 1: Citation, commencement, interpretation and effect

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the Income Tax (Approved Expenses) Regulations 2015 and come into force on 21st December 2015
(2) These Regulations have effect in relation to payments made in the tax year 2016-17 and subsequent tax years.
(3) In these Regulations “qualifying travel” means travel for which a deduction from the employee’s earnings would be allowed under Chapter 2 or 5 of Part 5 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”).

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Source: https://www.legislation.gov.uk/uksi/2015/1948/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-approved-expenses-regulations-2015/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.