# The Social Security (Contributions) Regulations 2001, Paragraph 3B: Travel where directorship held as part of a trade or profession


A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses which are exempt from income tax in accordance with section 241B of ITEPA 2003 (travel where directorship held as part of a trade or profession).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/3B (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.