# The Social Security (Contributions) Regulations 2001, Paragraph 3C: Travel between linked employments


A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses deductible for income tax purposes in accordance with section 340A of ITEPA 2003 (travel between linked employments).
This paragraph is subject to paragraph 1A.

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