Regulation 4

Regulation 22^f1 (amounts to be treated as earnings) is amended as follows.

In paragraph (1) for “(2) to (11)” substitute “(2) to (13)”.

After paragraph (11) insert—

“(12)

The amount specified in this paragraph is any amount—

(a)

paid or reimbursed to an employed earner in respect of expenses;

(b)

provided pursuant to relevant salary sacrifice arrangements within the meaning of section 289A(5) of ITEPA 2003^f2; and

(c)

which is not a payment or reimbursement of relevant motoring expenditure within the meaning of paragraph (3) of regulation 22A^f3.

(13)

The amount specified in this paragraph is any amount paid or reimbursed to an employed earner in respect of expenses which is calculated according to a set rate rather than by reference to the actual amount incurred in respect of the expenses where such a rate is not—

(a)

contained in regulations made by the Commissioners for Her Majesty’s Revenue and Customs under section 289A(6)(a); or

(b)

approved under section 289B of ITEPA 2003.”.