Regulation 5 Amendment of the Social Security (Contributions) Regulations 2001

(1)

Amend Part 8 of Schedule 3(travelling, relocation and other expenses and allowances of the employment) as follows.

(2)

In the heading of paragraph 4C^f1, and in sub-paragraph (2)(a) of that paragraph, after “spouse's” insert “, civil partner's”.

(3)

For the heading of paragraph 5 substitute—

“Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom”.

(4)

In paragraph 5(a) after “spouse” insert “, civil partner”.

Annotations

f1: Paragraphs 4A to 4D and a new paragraph 5 were substituted for the original paragraphs 4 and 5 by regulation 28(6)(c) of S.I. 2004/770.